Anita Katyal, Kolkata V. ACIT, Circle-32, Kolkata

ITA 1361/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4894 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 03-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 1361/KOL/2019 ASSESSMENT YEAR: 2012-13 ANITA KATYAL.............................APPELLANT 8/1/3, LOUDON STREET 3 RD FLOOR KOLKATA 700 017 [PAN: APCPK 2326 Q] VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-32, KOLKATA..................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBOJYOTI RAY, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 4 TH , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 4 TH , 2019 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 09, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 28/03/2019, FOR THE ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. ON PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL KOLKATA, THE DATED : 04.11.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. ANITA KATYAL 8/1/3, LOUDON STREET 3 RD FLOOR KOLKATA 700 017 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT( DR), KOLKATA BENCHES, KOLKATA. 2 IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 4 TH DAY OF NOVEMBER, 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER OPY OF THE ORDER FORWARDED TO: ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -32, KOLKATA SENT THROUGH E-MAIL. DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 1361/KOL/2019 ASSESSMENT YEAR: 2012-13 ANITA KATYAL PURPOSES. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES