M/s Surajmull Shiv Bhagwan, Kolkata V. ITO, WD-36(2), KOLKATA, Kolkata

ITA 1440/KOL/2014

• Counselvise Citation: 144023514 RSA 2014
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 26-06-2014
• Court: TRIBUNAL
• Department Lawyers: MD GHAYASUDDIN JCIT LD
• Section: 144

Judgement Text

ITA NO . 1440/KOL/14 SMC - JSR M/S. SURAJMULL SHIV BHAGWAN 1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH: KOLKATA BEFORE HON BLE SRI J SUDHAKAR REDDY , A M I.T.A NO . 1440 /KOL/201 4 A.Y 200 7 - 08 M/S. SURAJMULL SHIV BHAGWAN V S. I.T.O WARD 36(2) , K OLKATA PAN: A A MFS 1699F ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT/ASSESSEE: NONE APPEARED/ ADJ.REJECTED FOR THE RESPONDENT/DEPARTMENT : MD. GHAYAS UDDIN, JCIT / LD. SR. DR DATE OF HEARING: 21 - 08 - 2015 DATE OF PRONOUNCEMENT : 2 7 - 08 - 201 5 ORDER TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME - TAX(APPEALS) - XX, KOLKATA DATED 25 - 02 - 2014 FOR THE ASSESSMENT YEAR 2007 - 08. 2. I FIND THAT THE AO HAS PASSED THE ORDER U/S. 144 OF THE ACT AND THE FIRST APPELLATE AUTHORITY HAS ALSO DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT GIVING FURTHER OPPORTUNITY OF HEARING TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. I AM OF THE OPINION THAT TH E ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING THE SCRUTINY ASSESSMENT AND APPEARING BEFORE THE 1 ST APPELLATE AUTHORITY ON THE DATE OF HEARING. HENCE, THE APPEAL IS RESTORED BACK TO THE FILE OF THE LD.AO FOR FRESH ADJUDICATION 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 - 08 - 2015 DATED : 2 7 - 08 - 2015 [ J SUDHAKAR REDDY, ACCOUNTANT MEMBER ] ITA NO . 1440/KOL/14 SMC - JSR M/S. SURAJMULL SHIV BHAGWAN 2 *PP /SR.P.S. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT - M/S. SURAJMULL SHIV BHAGWAN C/O R.N JOSHI & CO. 155B, RABINDRA SARANI, KOL - 7. 2 RESPONDENT : I T O W 36(2), KOLKATA . 3 . THE CIT, 4 . THE CI T(A), KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, / BY ORDER A SSTT. REGISTRAR