Media Worldwide Pvt. Ltd., Kolkata vs Department Of Income Tax

IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri B. P. Jain, AM]

I.T.A No.1438/Kol/2012 Assessment Year: 2009-10 Income-tax Officer, Wd-3(2), Kolkata. Vs. M/s. Media Worldwide Pvt. Ltd. (PAN:AAICS5926L) (Appellant) (Respondent)

Date of hearing: 23.04.2015 Date of pronouncement: 23.04.2015

For the Appellant: Shri Niloy Baran Som, JCIT For the Respondent: Shri Girish Sharma, FCA

ORDER Per Shri Mahavir Singh, JM:

This appeal by revenue is arising out of order of CIT(A)-I, Kolkata in Appeal No. 783/CIT(A)-I/3(2)/11-12 dated 13.07.2012. Assessment was framed by ITO, Ward- 3(2), Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2009-10 vide his order dated 01.12.2011.

2. At the outset, it is noticed that the revenue has challenged the following three additions by raising three grounds, which are as under:

"1.On the facts and in the circumstances of the case the Ld. CIT(A) was erred in deleting Rs.2,30,18,716/- on account of disallowance of 'Management consultancy charges'.

2. On the facts and in the circumstances of the case the Ld. CIT(A) was erred in deleting disallowance of Air Time Charges of Rs.1,61,79,184.

3. On the facts and in the circumstances of the case the Ld. CIT(A) was erred in deleting disallowance of Digital Satellite Receiver of Rs.12,48,585."

3. During the course of hearing, Ld. Counsel for the assessee was asked to go through the findings of CIT(A), which is a non-speaking finding as is evident from the order of CIT(A). Ld. Sr. DR was asked to argue his case. He fairly stated that the order of CIT(A) is non-speaking one, hence, in entirety the matter can be restored back to his file for passing a speaking order. To this proposition, Ld. Counsel for the assessee has not objected and he fairly conceded that the issue can be remitted to the file of CIT(A) for fresh adjudication by passing a speaking order.

2 ITA No.1438/K/2012 M/s. Media Worldwide Pvt. Ltd.. AY 2009-10

4. In term of the above, we are of the considered view that the assessee should be provided reasonable opportunity of being heard. Hence, We set aside the order of CIT(A) and restore the matter back to his file so that he can allow reasonable opportunity of being heard to the assessee and decide the issues on merits by passing a speaking order. Appeal of revenue is allowed for statistical purposes.

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

6. Order is pronounced in the open court.

Sd/- Sd/- (B. P. Jain) (Mahavir Singh) Accountant Member Judicial Member

Dated : 23rd April, 2015

Jd.(Sr.P.S.)

Copy of the order forwarded to:

1. APPELLANT - ITO, Ward-3(2), Kolkata.

2 Respondent - M/s. Media Worldwide Pvt. Ltd., 54/1, Rafi Ahmed Kidwi Road, Kolkata-700 016. 3. The CIT(A), Kolkata 4. CIT Kolkata 5. DR, Kolkata Benches, Kolkata /True Copy, By order,

Asstt. Registrar.