Debi Prasad Guha, Burdwan V. I.T.O.,Ward-1(4), Burdwan

ITA 1583/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8739 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 22

Judgement Text

2 ITA NO.1583/KOL/2019 DEBI PRASAD GUHA, AY 2014-15 THE HEARING DATES. SINCE THE LD. AR OF THE ASSESSEE DID NOT APPEAR ON THE DATE OF HEARING BEFORE THE LD. CIT(A), THE LD. CIT(A) DECID ED THE APPEAL EX-PARTE.THIS ACTION OF LD. CIT(A) TO DISMISS THE APPEAL WITHOUT HEARING THE ASSESSEE HAS BEEN ASSAILED BEFORE US. ACCORDING TO US, SINCE THE ORDER OF LD. CIT(A) IS AN EX PARTE ORDER WITHOUT HEARING THE ASSESSEE, FOR THE INTEREST OF NATURAL J USTICE AND FAIR PLAY, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND TH E APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AFTER HEARING THE LD.AR OF THE ASSESSEE AND PASS A SPEAKING ORDER.THE ASSESSEE IS ALSO DIRECTED TO B E DILIGENT IN FUTURE AND APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 ND JULY, 2020. SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 22 ND JULY, 2020 JD. (SR. P.S.) COPY OF THE ORDER FORWARDED TO : 1. APPELLANT SHRI DEBI PRASAD GUHA, BARANILPUR, SRIP ALLY, DIST. EAST BURDWAN, WEST BENGAL-713103. 2. RESPONDENT- ITO, WARD-194), BURDWAN. 3. THE CIT(A)-BURDWAN (SENT THROUGH E-MAIL) 4. CIT , KOLKATA 5. 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAI L) /TRUE COPY BY ORDER ASSTT.REGISTRAR.