HC sets aside the Tribunal order which has copied the CIT(A) findings verbatim:

 

 

COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA VS. INDIAN ALUMINIUM CO. LTD. (ITA/96/2007)

INDIAN ALUMINIUM CO. LTD. VS. COMMISSIONER OF INCOME TAX, KOLKATA-III, KOLKATA (ITA/173/2007)

Observations of the Hon HC

1. Though the learned Tribunal has recorded that it had heard the submissions of the learned authorised representative of the assessee as well as the department representative, the submissions made by the authorised representative have not been noted or recorded.

2. The learned Tribunal has stated that the authorised representative has given detailed submission on behalf of the assessee which are all contained in detail in the order of the CIT(A) and, therefore, need not be repeated again.

3. It is seen that all the grounds which have been canvassed before the Tribunal have been dealt with in the very same fashion as above. Further, we note from paragraph 55 of the impugned order that the Tribunal has verbatim extracted the grounds raised by the parties

4. In paragraph 60 the Tribunal has held as follows:

• “We have examined the rival submissions. We find no infirmity in the order of the CIT(A) which is confirmed. The appeal of the assessee is dismissed on the 10th ground.” In a similar fashion the other grounds have also been dealt with as could be seen from paragraph 73 to 79.  Hon Calcutta HC held as below:

1. The order passed by the Tribunal is without any application of mind and suffers from utter perversity. In fact, the order of the learned Tribunal is a classical example of as to how an order should not be drafted.

2. We are informed that though the assessee had filed a miscellaneous application with a prayer to decide all issues by passing a reasoned order, such application was dismissed by the learned Tribunal on the ground that it would tantamount to review.

3. Thus, we are fully satisfied that the order of the Tribunal has to be set aside in its entirety. In the result, the order passed by the Tribunal is set aside and remanded to the Tribunal for fresh consideration.