Ramesh Sharma, Kolkata V. ITO, Ward - 62(3), KOLKATA, Kolkata

ITA 1075/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9503 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 21-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PIYUSH MUKHERJEE
• Assessee Lawyers: RAMESH SHARMA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 1075/KOL/2018 ASSESSMENT YEAR: 2010-11 REMESH SHARMA...............................APPELLANT [PAN :AMAPS 5178 D] ITO, WARD-62(3), MIDNAPORE.......RESPONDENT APPEARANCES BY: SHRI RAMESH SHARMA, ASSESSEE, APPEARED ON BEHALF OF THE APPELLANT. SHRI PIYUSH MUKHERJEE, JCIT, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : NOVEMBER 29, 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 19, 2018 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-19, (HEREINAFTER THE LD. CIT(A)), DATED 14.02.2018 PASSED U/S 147/143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2010-11. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR 2 I.T.A. NO. 1075/KOL/2018 ASSESSMENT YEAR: 2010-11 REMESH SHARMA THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO- OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DECEMBER, 2018. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 19.12.2018 RS(SPS) COPY OF THE ORDER FORWARDED TO: 1 .RAMESH SHARMA, D/3C, V.I.P TERRACE 30/1, GOLAGHATA ROAD, KOLKATA 700 048.. 2 . ITO, WARD-62(3), KOLKATA BAMBOO VILLA, KOLKATA 700 014. 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES