Dilip Ghosh, Kolkata V. ITO, Ward-53(4), Kolkata, Kolkata

ITA 1547/KOL/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83176 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 21-07-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SHYAMALENDU MONDAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO . 1 547 / KOL ./201 4 ASSESSMENT YEAR: 200 5 - 20 0 6 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 1 547 / KOL / 20 1 4 ASSESSMENT YEAR : 200 5 - 20 0 6 DILIP GHOSH,.................................... ........... . ............. .. .APP ELL AN T 121/3, TALPUKUR ROAD, SARSUNA, KOLKATA - 700 061 [PAN : A DXPG 9870 A ] - VS. - INCOME TAX OFFICER, .. ............................................ . RESPONDENT WARD - 5 3( 4 ), KOLKATA AAYAKAR BHAWAN, DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA - 700 068 A PPEARANCES BY: SHRI SHYAMALENDU MONDAL, ADVOCATE . , FOR THE ASSESSEE S MT. RANU BISWAS , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 2 7 , 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 2 7 , 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - XXXIII , KOLKATA IN APPEAL NO. 177 / CIT(A) - XXXIII/WD - 53(40 - KOL/07 - 08 DATED 27 . 11 .20 09 FOR THE ASSESSMENT YEAR 200 5 - 0 6 . 2. SHRI SHYAMALENDU MONDAL, A DVOCATE , REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. I.T.A. NO . 1 547 / KOL ./201 4 ASSESSMENT YEAR: 200 5 - 20 0 6 PAGE 2 OF 2 3. AT THE TIME OF HEARING, LD. A.R. FILED A LETTER FOR ADJOURNMENT. THE SAME WAS REJECTED AS IT WAS NOTICED THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) WAS ALSO EX - PARTE AND SO ALSO THE ASSESSMENT ORDER. IT WAS FAIRLY AGREED BY THE LD. SR. D.R. THAT THE ASSESSEE COULD BE GRANTED ANOTHER OPPORTUNITY TO PROVE HIS CASE BEFORE THE ASSESSING OFFICER. CONSEQUENTLY CONSIDERING THE SUBMISSIO NS MADE, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 TH NOV EMBER , 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 2 7 TH D AY OF NOVE MBER , 201 4 COPIES TO : (1) SHRI DILIP GHOSH, 121/3, TAL PUKUR ROAD, SARSUNA, KOLKATA - 700 061 (2) INCOME TAX OFFICER, WARD - 53(4), KOLK TA AAYAKAR BHAWAN, DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA - 700 068 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTM ENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .