Mrs. Komal Garg, Siliguri V. I.T.O.,Ward-1(2), Siliguri

ITA 1431/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3297 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 11-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• 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. 1430/KOL/2019 ASSESSMENT YEAR: 2015-16 MR. RATAN KUMAR GARG......................................................................................................APPELLANT [PAN: ADNPG 2712 R] VS. ITO, WARD-1(3), JALPAIGURI...................................................................RESPONDENT I.T.A. NO. 1431/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. KOMAL GARG..................................................................................................................APPELLANT [PAN: ADLPG 3105 A] VS. ITO, WARD-1(2), JALPAIGURI...................................................................RESPONDENT APPEARANCES BY: SH. RAHUL SURANA, ACA, APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 07 TH , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 27 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THESE APPEALS FILED BY THE ASSESSEES ARE DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI [CIT(A) FOR SHORT] DATED 12.03.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2015-16. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS PASSED EX-PARTE ORDERS. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, I SET ASIDE THE MATTERS TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 2 I.T.A. NOS. 1430 & 1431/KOL/2019 ASSESSMENT YEAR: 2015-16 MR. RATAN KUMAR GARG MRS. KOMAL GARG. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 27 TH NOVEMBER, 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27.11.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. MR. RATAN KUMAR GARG, C/O. ARPEE & CO., OODLABARI, MANABARI, JALPAIGURI-735 222. 2. MRS. KOMAL GARG, FLAT C-4, METRO HEIGHTS, OPP. CLUB TOWN, SEVOKE ROAD, SILIGURI-734 001. 3. ITO, WARD-1(3), JALPAIGURI. 4. ITO, WARD-1(2), JALPAIGURI. 5. CIT(A), JALPAIGURI. (SENT THROUGH E-MAIL) 6. CIT- 7. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES