Maa Baisnab Devi Fuel Industry, Burnpur V. ITO, Ward-1(4), Durgapur, Durgapur

ITA 111/KOL/2015

• Counselvise Citation: 11123514 RSA 2015
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 22-01-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO . 111 / KOL ./201 5 ASSESSMENT YEAR: 200 9 - 20 10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 111 / KOL / 20 1 5 ASSESSMENT YEAR : 200 9 - 20 10 MAA BAISNAB DEVI FUEL INDUSTRY,.... .... ....... .... ............. .. .APP ELL ANT 8 , NO. NEP ALI DHAWRA, SANTA, P.O. BURNPUR - 713 325, DIST. BURDWAN [ PAN : A AFFM 4936 Q ] - VS. - INCOME TAX OFFICER , ........................... ................... ... . RESPONDENT WARD - 1 ( 4 ), DURGAPUR , AAYAKAR BHAWAN, CITY CENTRE, DURGAPUR - 713 216 APPEARANCES BY : N O N E, FOR THE ASSESSEE S HRI RAJESH KUMAR , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 2 7 , 2 01 5 DATE OF PRONOUNCING THE ORDER : FEBRUARY 2 7 , 201 5 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSE SSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) , DURGAPUR IN APPEAL NO. 23 7 / CIT(A) /DGP/2011 - 12 D ATED 1 5 . 1 0 .201 4 FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND S HRI RAJESH KUMAR , JCIT, SR. D.R. REPRESE NTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD. SR. D .R. THAT BEFORE THE LD. CIT(APPEALS) ALSO NOBODY APPEARED AND EVEN BEFORE THE TRIBUNAL NOBODY HAS APPEARED. IT WAS THE SUBMISSION THAT THE APPEAL OF THE ASSESSEE WAS LIABLE TO BE DISMISSED. I.T.A. NO . 111 / KOL ./201 5 ASSESSMENT YEAR: 200 9 - 20 10 PAGE 2 OF 2 4. I HAVE CONSIDERED THE SUBMISSION OF LD. SR. D.R. AS IT IS NOTICED THAT THE ASSESSEE HAS NOT BEEN HEARD IN ITS APPEAL BEFORE THE LD. CIT(APPEALS), THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSEESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 TH FEBRUARY , 201 5 . SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 2 7 TH D AY OF FEBRUARY , 201 5 COPIES TO : (1) MAA BAISNAB DEVI FUEL INDUSTRY, 8 , NO. NEPALI DHAWRA, SANTA, P.O. BURNPUR - 713 325, DIST. BURDWAN (2) INCOME TAX OFFICER, WARD - 1(4), DURGAPUR, AAYAKAR BHAWAN, CITY CENTRE, DURGAPUR - 713 216 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .