Smt. Sukla Chowdhury , Kolkata V. ITO, Ward - 31(4), Kolkata , Kolkata

ITA 1154/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5173 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PIYUSH MUKHERJEE
• Assessee Lawyers: TIRTHA MUKHERJEE
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 1154/KOL/2018 ASSESSMENT YEAR: 2013-14 SMT. SHUKLA CHOWDHURY.......................................APPELLANT 65/4B, SARAT BOSE ROAD KOLKATA 700 025 [PAN : ACPC 0695 F] VS. INCOME TAX OFFICER, WARD-31(4), KOLKATA...............................RESPONDENT APPEARANCES BY: SHRI TIRTHA MUKHERJEE, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI PIYUSH MUKHERJEE, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 3 RD , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 10 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 9, KOLKATA (HEREINAFTER THE LD. CIT(A)), DT. 23/03/2018, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2013-14. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE IN THIS CASE. THE LD. CIT(A) HAS PASSED A NON-SPEAKING ORDER, WITHOUT CONSIDERING THE DETAILED SUBMISSIONS OF THE ASSESSEE. THE DOCUMENTS AND EVIDENCE FILED BY THE ASSESSEE HAVE NOT BEEN CONSIDERED. UNDER THESE CIRCUMSTANCES, I SET ASIDE THIS ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW. THE DOCUMENTS AND MATERIALS PRODUCED BY THE ASSESSEE MAY BE CONSIDERED, IN ACCORDANCE WITH LAW. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 10 TH DAY OF OCTOBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 10.10.2018 {SC SPS} 2 ITA NO. 1154/KOL/2018 ASSESSMENT YEAR: 2013-14 SMT. SHUKLA CHOWDHURY COPY OF THE ORDER FORWARDED TO: 1. 2 . 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES