Shyam Sundar Sonthalia, Kolkata V. ITO, Ward - 36(2), Kolkata, Kolkata

ITA 1576/KOL/2011

• Counselvise Citation: 157623514 RSA 2011
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 17-11-2011
• Court: TRIBUNAL
• Department Lawyers: D J MEHTA
• Assessee Lawyers: A K TIBREWAL
• Keywords: Opportunity of being heard

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH C, KOLKATA () BEFORE , ,, , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. . ! ! ! !. .. . , '# SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ / ITA NO . 1576/KOL/2011 %& '(/ ASSESSMENT YEAR : 2005-06 (*+ / APPELLANT ) SHYAM SUNDAR SANTHALIA, KOLKATA (PAN:AJGPS 2508 G) VS (,-*+/ RESPONDENT ) I.T.O., WARD-36(2), KOLKATA. *+ . / '/ FOR THE APPELLANT: SHRI A.K.TIBREWAL ,-*+ . / '/ FOR THE RESPONDENT: SHRI D.J.MEHTA. 0%1 . !# /DATE OF HEARING : 12.03.2012. 2' . !# /DATE OF PRONOUNCEMENT : 12.03.2012. '3 / ORDER . .. . ! ! ! !. .. . , '# PER SHRI C.D.RAO, AM THIS APPEAL BY THE ASSESSEE IS ARISI NG OUT OF THE ORDER OF CIT(A)-XX, KOLKATA IN APPEAL NO.495/CIT(A),XX/WD-36(2)/07-08 D ATED 23.08.2011. 2. THE FIRST GROUND RAISED BY ASSESSEE IS REGARDIN G PASSING OF EX-PARTE ORDER BY CIT(A) WITHOUT ALLOWING PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE SECOND GROUND RAISED BY ASSESSEE IS REGARDING CONFI RMATION OF DISALLOWANCE OF RS.4,79,950/- MADE BY THE AO ON ACCOUNT OF COMMISSI ON AND THE THIRD GROUND RELATES TO CONFIRMATION OF ADDITION OF RS.1,41,700/- MADE B Y AO ON ACCOUNT OF ALLEGED UNDERSTATEMENT OF STOCK. 2 3. AT THE TIME OF HEARING BEFORE US THE LD. COUNSE L FOR ASSESSEE SUBMITTED THAT THE APPEAL IS DECIDED EX PARTE BY THE CIT(A) WITHOUT GI VING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE HE REQUESTED TO REMIT BACK THE ISSUES RAISED IN THE APPEAL TO THE FILE OF CIT(A) TO DECIDE THE SAME AFRESH AS PER LAW AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSES SEE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND GONE TH ROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE SET ASIDE THE ISSUES RAISED BY ASSE SEE IN THIS APPEAL TO THE FILE OF CIT(A) TO DECIDE AFRESH AS PER LAW AFTER GIVING RE ASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ,, , MAHAVIR SINGH, JUDICIAL MEMBER . .. . ! ! ! !. .. . , , , , '# '# '# '# , C.D.RAO, ACCOUNTANT MEMBER. ( (( (!# !# !# !#) )) ) DATE: 12.03.2012. R.G.(P.S.) '3 . ,4 5'4'6- COPY OF THE ORDER FORWARDED TO: 1. SHRI SHYAM SUNDAR SANTHALIA, ADITYA COMMERCIAL CORP ORATION, 21, AMARTOLLA STREET, KOLKATA-700001. 2 I.T.O., WARD-36(2), KOLKATA. 3. THE C.I.T. 4. CIT(A)-XX, KOLKATA. 5. THE CIT(DR), KOLKATA BENCHES, KOLKATA -4 ,/ TRUE COPY, '3%0/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES