SUSHIL KUMAR KEDIA, GOPALGANJ V. ITO, WARD-2(4), SIWAN

ITA 126/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5857 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 10-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SANJEEV ANWAR
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

I.T A NO.126/PAT/2019 SUSHIL KUMAR KEDIA A.Y.: 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA VIRTUAL COURT AT KOLKATA [ BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA HONBLE JUDICIAL MEMBER ] ITA NO. 126/PAT/2019 ASSESSMENT YEAR: 2011-12 SUSHIL KUMAR KEDIA .............................. ..................................APPEL LANT [PAN: AEUPK 5717 Q] ITO, WARD-2(4), SIWAN................... ................................RESPONDENT PATNA. APPEARANCES BY: SHRI SANJEEV ANWAR, APPEARING ON BEHALF OF THE ASSESSE E. SHRI AJAY KUMAR, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 2 1, 2020 DATE OF PRONOUNCING THE ORDER SEPTEMBER 3 0, 2020 ORDER PER J. SUDHAKAR REDDY, HONBLE AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) JAMS HEDPUR, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX AC T, 1961 (THE ACT), DT. 03/01/2019, FOR THE ASSESSMENT YEAR 2011-12. 2. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE VIEW THAT THERE IS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE ARE OF THE CONSIDE RED OPINION THAT THIS APPEAL SHOULD BE SET ASIDE TO THE FILE OF THE LD. CIT(A) F OR FRESH ADJUDICATION AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE MAY RESUBMIT THE APPEAL FORM BEFORE THE LD. CIT(A) ELECTRONICALLY. THE DELAY IN SUCH SUBMISSION OF THE APPEAL MAY BE CONDONED BY THE LD. CIT(A). THE L D. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS. I.T A NO.126/PAT/2019 SUSHIL KUMAR KEDIA A.Y.: 2011-12 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30/09/2020. SD/- SD/- (S.S. GODARA) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30/09/2020 SB, SR. PS COPY OF ORDER FORWARDED TO: 1. SUSHIL KUMAR KEDIA, MAIN ROAD, GOPALGANJ-841405. 2. ITO, WARD-2(4), SIWAN 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. PRIVATE SECRETARY ITAT, KOLKATA BENCH