M/s. Samir Kr. Saha Roy, Coochbihar V. I.T.O. Wd-1, COOCH BEHAR, Coochbihar

ITA 1025/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2617 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 1991-1992
• Appeal Filed On: 12-06-2009
• Court: TRIBUNAL
• Department Lawyers: O P AGARWAL
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI B . C. MEENA , AM] I.T.A. NO.1025/KOL/2009 ASSESSMENT YEAR: 1991-92 M/S. SAMIR KR. SAHA ROY -VS- INCOME-TAX OFFICER, WD-I, COOCH BEHAR (PA NO.AAECS 6449 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : N O N E RESPONDENT BY : SRI O. P. AGARWAL O R D E R PER D. K. TYAGI, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A), JALPAIGURI DATED 04.03.2009 FOR ASSESSMENT YEAR 1991-92. 2. AT THE TIME OF HEARING BEFORE US NONE WAS PRESEN T FOR AND ON BEHALF OF THE ASSESSEE BUT AFTER HEARING THE DR, WE FIND THAT TH E LD. CIT(A) HAS PASSED THIS ORDER EX PARTE WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE, THEREFORE, FEEL THAT THE ASSESSEE SHOULD GET AT LEA ST ONE MORE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT(A) AND FOR THIS PURPOSE THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER AFFORDING A PPROPRIATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE PROCEEDINGS BEFORE THE LD. CIT(A) AND IF THIS TIME THERE IS NO COMPLIANCE BEFORE HIM ADVERSE VIEW BE TAKEN AGAINST THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- (B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :28TH APRIL, 2010 COPY TO : 1. M/S. SAMIR KR. SAHA ROY, SAHEBGANJ ROAD, DINHATA, P .O. BHAGNI FIRST PART, COOCH BEHAR. 2. ITO, WARD-1, COOCH BEHAR. 3. CIT(A), JALPAIGURI 4. CIT, JALPAIGURI 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA