M/s. Kalinagar Co-opt.Colony & Indistrial Society Ltd, Nadia V. DCIT, Circle -Nadia, Nadia

ITA 1253/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83194 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 01-08-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 29-08-2012
• Court: TRIBUNAL
• Department Lawyers: K K TRIPATHI
• Assessee Lawyers: P S GUPTA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, SM C , IN THE INCOME TAX APPELLATE TRIBUNAL SM C BENCH: KOLKATA ( ) BEFORE , ) [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO. 1253 /KOL/20 1 2 / ASSESSMENT YEAR : 20 0 7 - 0 8 M/S. KALINAGAR CO - OPERATIVE COLONY VS. DEPUTY COMMISSIONER OF INCOME - TAX, & INDUSTRIAL SOCIETY LTD. CIRCLE NADIA (PAN: AAABK0250E) ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 2 4 . 11 .201 4 DATE OF PRONOUNCEMENT: 26 . 1 1 .201 4 FOR THE APPELLANT : SHRI P. S. GUPTA, ADVOCATE FOR THE RESPONDENT : SHRI K. K. TRIPATHI , JCIT, SR. DR / ORDER THIS APPEAL BY ASSESSEE IS ARI SING OUT OF ORDER OF CIT(A) - XXXV I, KOLKATA IN APPEAL NO. 1052/CIT(A) - XXXVI/KOL/DCIT/CIR - NADIA/09 - 10/293 DATED 0 4 . 05 .2012. ASSESSMENT WAS FRAMED BY DCIT, CIRCLE - NADIA , U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 7 - 0 8 VIDE HIS ORDER DATED 29.12.20 09 . 2. AT THE OUTSET, IT IS NOTICED FROM THE ORDER OF CIT(A) THAT THE APPELLATE ORDER WAS PASSED EX PARTE AND NO REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WAS PROVIDED. IT IS ALSO OBSERVED THAT THE APPELLATE ORDER IS A NON - SPEAKING ORDER. WHEN THIS WAS CONFRONTED TO LD. SR. DR, HE FAIRLY AGREED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF THE CIT(A). IN TERM OF THE ABOVE, I AM OF THE CONSIDERED VIEW THAT THE ASSESSEE SHOULD BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD. HENCE, I SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE SO THAT HE CAN ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES ON MERITS BY PASSING A SPEAKING ORDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PU RPOSES. 3 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . ORDER IS PRONOUNCED IN THE OPEN COURT ON 26.11. 2014 , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : NOVEMBER , 201 4 JD.(SR.P.S.) 2 ITA NO. 1253 /K/201 2 M/S. KALINAGAR COOP. COLONY & IND. SOCIETY LTD. AY 20 0 7 - 0 8 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT M/S. KALINAGAR COOP. COLONY & INDUSTRIAL SOCIETY LTD., KALINAGAR, KRISHNAGAR, NADIA, PIN 741101 . 2 / RESPONDENT DCIT, CIRCLE - NADIA . 3 . ( )/ THE CIT(A), KOLKATA 4. 5. / A CIT KOLKATA / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .