Shri Koustav Saha, Raniganj V. ITO, Ward-3(1), Asansol, Kolkata

ITA 132/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99729 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 27-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUCHETA CHATTOPADHYAY
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC , KOLKATA (BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ) ITA NO. 132 /KOL/201 5 : ASSTT. YEAR : 2008 - 2009 SHRI KOUSTAV SA HA PAN: A IYPS 6397J VS I.T.O., WARD - 3(1) ASANSOL (APPELLANT) (RESPONDENT) A PPELLANT BY : NONE RESPONDENT BY : SMT. SUCHETA CHATTOPADHYAY , JCIT, SR.DR DATE OF HEARING : 26 .08 .2015 DATE OF PRONOUNCEMENT : 27 .08 .2015 OR DER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISS IONER OF INCOME - TAX (APPEALS) , ASANSOL DATED 24.11 .2014 FOR THE ASSESSMEN T YEAR 2008 - 09 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE BY REGIST ERED POST. UNDER THESE CIRCUMSTANCES, I DISPOSE OFF THIS CASE EX PARTE QUA THE ASSESSEE, ON MERITS, AFTER HEARING THE LD. DR. 3. I HAVE HEARD THE LD. DR. ON GOING THROUGH THE ORDER OF THE FIRST APPELLATE AUTHORITY, I AM OF THE CONSIDERED OPINION THAT, THE APPEAL SHOULD BE RESTORED TO THE FILE OF THE LD. CIT(A) ON THE GROUND OF NATURAL JUSTICE. THE LD. CIT(A) SHALL GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD AND THEN DISPOSE OFF THE MATTER DE NOVO ON MERITS. 2 ITA NO. 132 /KOL/2015 SHRI KOUSTAV SAHA ASSESSMENT YEAR: 20 0 8 - 09 3.1 THE ASSESSEE IS DIRECTED TO A PPEAR BEFORE THE FIRST APPELLATE AUTHORITY ON 4 TH NOVEMBER, 2015 AND GET SERVICE OF NOTICE OF HEARING AND THEREAFTER CO - OPERATE IN DISPOSING OFF THE APPEAL. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRON OUNCED IN THE OPEN COURT ON 27 /08 /2015. SD/ - ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED: 27 /08 /2015 TALUKDAR/SR.PS COPY OF ORDER FORWARDED TO: 1 SHRI KOUSTAV SAHA, PROP. M/S. SAHA INDUSTRIES, SURI ROAD, SEARSOLE RAJBARI, RANIJANJ 713 358 2 ITO, WARD - 3(1), ASANSOL 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA