SRI SAMIR MONDAL,KOLKATA vs. ITO, WD-50(4), KOLKATA, KOLKATA

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ITA 261/KOL/2015Status: DisposedITAT Kolkata09 December 2015AY 2008-20092 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was cryptic, non-speaking, and did not adjudicate on any grounds. Therefore, the Tribunal quashed the CIT(A) order and remitted the appeal back for fresh adjudication.

What were the facts?

The assessee's appeal arose from an order passed by the CIT(A) for AY 2008-09. The assessee contended that the CIT(A) order was passed without providing a reasonable opportunity of hearing.

What were the issues?

Whether the CIT(A) order was passed without providing a reasonable opportunity of hearing and was non-speaking. Whether the CIT(A) failed to adjudicate the grounds of appeal properly.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

This appeal by assessee is arising out of order of CIT(A)-XXXII, Kolkata in Appeal No.216/XXXII/10-11/50(4)/Kol dated 05.07.2012. Assessment was framed by ITO, Ward-50(4), Kolkata, u/s. 144 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2008- 09 vide its order dated 28.12.2010.

2.

At the outset, Ld. Counsel for the assessee stated that the order passed by CIT(A) is without giving reasonable opportunity of hearing to the assessee, which is completely arbitrary, unjustified and illegal. Hence, the same may be set aside. On the other hand, Ld. CIT, DR relied on the order of CIT(A).

3.

We have gone through the order of CIT(A) and seen that none of the grounds have adjudicated by CIT(A) in his appellate order. We also find that the orders of CIT(A) are cryptic one and non-speaking. There is no iota of merits discussed in the orders by CIT(A). The duty of the CIT(A) is to pass a speaking order after controverting all the facts given by assessee and decide the issue with reasons. Hence, I quash the order of CIT(A) and remit the appeal back to his file for fresh adjudication with the above direction. We order accordingly. The appeal of assessee is allowed for statistical purposes.

4.

In the result, the appeal of assessee is allowed for statistical purposes.

5.

Order is pronounced in the open court on 09.12.2015

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