Manoj Kumar Agarwal , Kolkata V. ITO, Ward - 40(4), Kolkata , Kolkata

ITA 1224/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4453 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B-SMC, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO.1224/KOL/2018 [ASSESSMENT YEAR: 2014-15] MANOJ KUMAR AGARWAL, ROOM NO.504, SWAIKA CENTRE, 5 TH FLOOR, 4A POLLOCK STREET, KOLKATA-700001. PAN-ADAPA2740E VS ITO, WARD-40(4), 3, GOVERNMENT PLACE (WEST), KOLKATA-700001. (APPELLANT) (RESPONDENT) APPELLANT BY SH. ABHISHEK BANSAL, FCA RESPONDENT BY SH. KALYAN NATH, ADDL. CIT DATE OF HEARING 0 5 .0 9 .2018 DATE OF PRONOUNCEMENT 24 .10.2018 ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 05.03.2018 PASSED BY CIT(A)-16, KOLKATA FOR AY 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT LD. CIT(A) PASSED AN EX-PARTE ORDER. THE APPEAL HAS NOT BEEN DISPOSED OF ON MERITS. I FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE LD.CIT(A). 3. HENCE, ON THE GROUND OF NATURAL JUSTICE, I SET ASIDE THIS APPEAL TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE LD.CIT(A) WITHIN ONE MONTH OF THE RECEIPT OF THIS ORDER AND, THEREAFTER, TAKE NOTICE AND COOPERATE WITH THE LD.CIT(A) IN DISPOSING OF THIS APPEAL. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24.10.2018. SD/- (J.SUDHAKAR REDDY) ACCOUNTANT MEMBER DATE:- 24.10.2018 *AMIT KUMAR* ITA NO.1224/KOL/2018 [ASSESSMENT YEAR: 2014-15] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- MANOJ KUMAR AGARWAL, ROOM NO.504, SWAIKA CENTRE, 5 TH FLOOR, 4A POLLOCK STREET, KOLKATA-700001. 2. RESPONDENT-ITO, WARD-40(4), 3, GOVERNMENT PLACE (WEST), KOLKATA- 700001. 1. CIT-KOLKATA 2. CIT(APPEALS)-KOLKATA 3. DR: ITAT-KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA