Vivek Phumra, Kolkata V. I.T.O.,Ward-31(4), Kolkata

ITA 1249/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9452 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-12-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 22-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: M D SHAH
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1249/KOL/2019 ASSESSMENT YEAR: 2010-11 VIVEK PHUMRA.................................................................................................. APPELLANT [PAN: AIRPP 9230 C] VS. ITO, WARD-31(4), KOLKATA............................................................................................RESPONDENT APPEARANCES BY: SH. M.D. SHAH, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 11 TH , 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 8 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-09, KOLKATA [CIT(A) FOR SHORT] DATED 30.04.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2010-11. 2. AFTER HEARING RIVAL CONTENTIONS I FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER AND HAS NOT DISPOSED OFF THE APPEAL ON MERITS. I ALSO FIND THAT THE AO HAS MADE AN ADDITION ON THE GROUND THAT THE ASSESSEE HAD NOT FURNISHED THE NAME, COMPLETE POSTAL ADDRESS, EVIDENCE OF FILING OF INCOME TAX RETURNS, CASH FLOW STATEMENTS TO SUBSTANTIATE THE CASH RECEIVED FROM VARIOUS PERSONS. IN MY VIEW ADEQUATE OPPORTUNITY HAS NOT BEEN PROVIDED BY LOWER AUTHORITIES. THUS I SET ASIDE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 8 TH JANUARY, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 08.01.2020 BIDHAN 2 I.T.A. NO. 1249/KOL/2019 ASSESSMENT YEAR: 2010-11 VIVEK PHUMRA. COPY OF THE ORDER FORWARDED TO: 1. VIVEK PHUMRA, 6D, ELGIN ROAD, GROUND FLOOR, KOLKATA-700 020. 2. ITO, WARD-31(4), KOLKATA. 3. CIT(A)-09, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES