Ashish Kumar, Kolkata V. ITO, WD-32(3), KOLKATA, Kolkata

ITA 109/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1242 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 25-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 109/KOL/2016 ASSESSMENT YEAR: 2010-11 ASHISH KUMAR, KOLKATA ..... APPELLANT [PAN : AFZPK 9369 Q] ITO, WARD-32(3),KOLKATA ... ...RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ARINDAM BHATTACHARJEE, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 25, 2 017 DATE OF PRONOUNCING THE ORDER : OCTOBER 13, 20 17 ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA, (H EREINAFTER THE LD. CIT(A)), DT. 18.12.2015 PASSED U/S 143(3) OF THE I NCOME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2010-11. 2. AFTER CONSIDERING THE PAPERS ON RECORD, WE ARE OF THE CONSIDERED OPINION THAT THIS APPEAL SHOULD BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION DE NOVO IN ACCORDANCE WITH LAW O N THE GROUNDS OF NATURAL JUSTICE. 2 I.T.A. NO. 109/KOL/2016 ASSESSMENT YEAR: 2010-11 ASHISH KUMAR 3. WE ALSO OBSERVE THAT THE LD. CIT(A) HAS NOT DIS POSED OFF THE CASE ON MERITS. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES . KOLKATA, THE 13 TH DAY OF OCTOBER, 2017. SD/- SD/- [ ABY T. VARKEY ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.10.2017 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1 . ASHISH KUMAR, 36A, AJC BOSE ROAD, KOLKATA-700017 2 . ITO, WARD-32(3),KOLKATA MIDDLETON ROW, KOLKATA-700071 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SENIOR PRIV ATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 109/KOL/2016 ASSESSMENT YEAR: 2010-11 ASHISH KUMAR