K.D. Gupta & Company , Kolkata V. ITO, Ward - 35(3), Kolkata , Kolkata

ITA 1412/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0752 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 29-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.1412/KOL/2018 M/S K.D. GUPTA & COMPANY A.Y.2 014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.1412/KOL/2018 ASSESSMENT YEAR : 2014-15 K.D.GUPTA & COMPANY . -VERSUS- I.T.O., WARD- 35(3), KOLKATA KOLKATA (PAN: AAFFK 6572 L) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI MANISH TIWARI, FCA FOR THE RESPONDENT: SHRI PINAKI MUKHERJEE, ADDL. CI T, SR.DR DATE OF HEARING : 04.10.2018. DATE OF PRONOUNCEMENT : 04.10.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-10, DATED 04.05.201 8 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2014-15 . 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT TH E LD. CIT(A) HAS PASSED AN EXPARTE ORDER. THE ASSESSEE SUBMITS THAT IT HAD NOT RECEIVE D THE NOTICE OF HEARING. I AM CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFI CIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. I SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 04.10.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 04.10.2018. [RG SR.PS] ITA NO.1412/KOL/2018 M/S K.D. GUPTA & COMPANY A.Y.2 014-15 2 COPY OF THE ORDER FORWARDED TO: 1.M/S K.D.GUPTA & COMPANY, 6 TH FLOOR, ROOM NO.17, 23A, N.S.ROAD, KOLKATA- 700001. 2. I.T.O., WARD-35(3), KOLKATA. 3. C.I.T.(A)- 10, KOLKATA 4. C.I.T-12, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES