Sri Sandeep Kumar Singh, Howrah V. ITO, WD-48(3), KOLKATA, Kolkata

ITA 1292/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1255 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 13-10-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJEEVA KUMAR SHRI ARIN
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 1292/KOL/2015 ASSESSMENT YEAR: 2010-11 SHRI SANDEEP KUMAR SINGH .... .APPELLANT [PAN : AZSPS 7093 J] ITO, WARD-48(3),KOLKATA ... ...RESPONDENT APPEARANCES BY: SHRI RAJEEVA KUMAR, APPEARING ON BEHALF OF THE ASS ESSEE. SHRI ARINDAM BHATTACHARJEE, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 25, 2 017 DATE OF PRONOUNCING THE ORDER : OCTOBER 13 , 2017 ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXX, KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 31.10.2014 PASSED U/S 144 OF THE INCO ME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2010-11. 2. AFTER CONSIDERING THE PAPERS ON RECORD, WE ARE OF THE CONSIDERED OPINION THAT THIS APPEAL SHOULD BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION DE NOVO IN ACCORDANCE WITH LAW O N THE GROUNDS OF NATURAL JUSTICE. 2 I.T.A. NO. 1292/KOL/2015 ASSESSMENT YEAR: 2010-11 SANDEEP KUMAR SINGH 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES . KOLKATA, THE 13 TH DAY OF OCTOBER, 2017. SD/- SD/- [ ABY T. VARKEY ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13 .10.2017 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1 . SHRI SANDEEP KUMAR SINGH 70, SALKIA SCHOOL ROAD, BANDHAGHAT, HOWRAH-711106 2 . ITO, WARD-48(3), KOLKATA 3, GOVT. PLACE (WEST), KOLKATA-700001 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SENIOR PRIV ATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES