Smt. Meena Rajgaria, Kolkata V. I.T.O.,Ward-49(3), Kolkata

ITA 1334/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5182 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 11-02-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: SHREY ROONGTA ACA
• Keywords: Principle of natural justice
• 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. 1334/KOL/2019 ASSESSMENT YEARS: 2014-15 SMT. MEENA RAJGARIA..........................................................................................................APPELLANT [PAN: AIJPR 3784 K] VS. ITO, WARD-49(3), KOLKATA.....................................................................RESPONDENT APPEARANCES BY: SH. SHREY ROONGTA, ACA, APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 11 TH , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 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)-15, KOLKATA [CIT(A) FOR SHORT] DATED 12.03.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2014-15. 2. THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER FOR NON-COMPLIANCE. THE APPEAL HAS NOT BEEN DISPOSED OFF ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, I RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) 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 19 TH FEBRUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED: 19.02.2020 BIDHAN 2 I.T.A. NO. 1334/KOL/2019 ASSESSMENT YEARS: 2014-15 SMT. MEENA RAJGARIA. COPY OF THE ORDER FORWARDED TO: 1. SMT. MEENA RAJGARIA, 403/1 DAKSHINDARI ROAD, ALCOVE GLORIA RESIDENCY, TOWER-1, 4 TH FLOOR, FLAT 4C, WEST BENGAL-700 048. 2. ITO, WARD-49(3), KOLKATA. 3. CIT(A)-15, 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