Sk Sajedul Haque, Kolkata V. ITO, Ward -49(1), Kolkata, Kolkata

ITA 1461/KOL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59616 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 01-11-2011
• Court: TRIBUNAL
• Department Lawyers: ANJAN PD ROY
• Assessee Lawyers: M D SHAH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , !' !' !' !' /AND #! $'# #! $'# #! $'# #! $'# , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] '% '% '% '% / I.T.A NO. 1461/KOL/2011 $&' !() $&' !() $&' !() $&' !()/ // / ASSESSMENT YEAR : 2008-09 SK. SAJEDUL HAQUE VS. INCOME-TAX OFFICER, WD-4 9(1), KOLKATA (PAN:ABEPH 2309 C) (+, /APPELLANT ) (-+,/ RESPONDENT ) FOR THE APPELLANT: SHRI M. D. SHAH FOR THE RESPONDENT: SHRI ANJAN PD. ROY DATE OF HEARING: 27.02.2012 DATE OF PRONOUNCEMENT: 29.02.2012 . / ORDER PER MAHAVIR SINGH, JM ( #! $'# #! $'# #! $'# #! $'#, , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO.098/CIT(A)-XXXII/10-11/49(1)/KOL DATED 28.06.201 1. ASSESSMENT WAS FRAMED BY ITO, WD-49(1), KOLKATA U/S. 143(3) OF THE INCOME TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DA TED 06.12.2010. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SU BMITTED THAT WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE, CIT(A) HAS PASSED THE ORDER EX PARTE. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE HIS ORDER AND RESTORE THE APPEAL TO HIM FOR DECIDING AFRESH AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. ON THE OTHER HAND, LD. DR HAS OPPOSED TO SET ASIDE THE APPEAL BEFORE CIT(A) BY STATING TH AT ASSESSEE WAS GIVEN OPPORTUNITY BUT HE FAILED TO ATTEND THE HEARING. HENCE, HE URGED BEFO RE THE BENCH TO CONFIRM THE ORDER OF CIT(A). 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT ASSESSEE WAS NOT GIVEN PROPER AND SUFF ICIENT OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE FIRST APPELLATE AUTHORITY. WE ALSO FIND THAT NONE APPEARED ON BEHALF OF ASSESSEE BEFORE THE CIT(A), WHO PASSED THE IMPUGNED ORDER EX PARTE. IN VIEW OF THE ABOVE, WE ARE OF THE CONSIDERED VIEW THAT ASSESSEE SHOULD BE GIVEN ONE M ORE OPPORTUNITY TO REPRESENT HIS CASE BEFORE CIT(A). HENCE, WE SET ASIDE THE ORDER OF CIT(A) AN D RESTORE THE MATTER TO HIS FILE FOR FRESH 2 ITA 1461/K/2011 SK. SAJEDUL HAQUE A.Y. 08-09 ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH CIT(A) IN THE APPEL LATE PROCEEDING TO DECIDE THE MATTER EARLY. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 29.02.2012. SD/- SD/- , #! #! #! #! $'# $'# $'# $'# , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( / / / /) )) ) DATED : 29TH FEBRUARY, 2012 !01 $&23 $4! JD.(SR.P.S.) . 5 $$ 6(7- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT SK. SAJEDUL HAQUE, C/O D. J. SHAH & CO. , KALYAN BHAVAN, 2, ELGIN ROAD, KOLKATA-700 020. 2 -+, / RESPONDENT, ITO, WARD-49(1), KOLKATA. 3 . $.& ( )/ THE CIT(A), KOLKATA 4. $.& / CIT, KOLKATA 5 . !>$? $& / DR, KOLKATA BENCHES, KOLKATA - $/ TRUE COPY, .&/ BY ORDER, # '3 /ASSTT. REGISTRAR .