Kamlesh Prasad Gupta, Kolkata V. I.T.O.,Ward-40(3), Kolkata

ITA 1609/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5164 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1609/KOL/2019 ASSESSMENT YEARS: 2015-16 KAMLESH PRASAD GUPTA......................................................................................................APPELLANT [PAN: AFVPG 2272 C] VS. ITO, WARD-40(3), KOLKATA.....................................................................RESPONDENT APPEARANCES BY: SH. GOPAL RAM SHARMA, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 11 TH , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA [CIT(A) FOR SHORT] DATED 05.04.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2015-16. 2. THE LD. CIT(A) PASSED AN EX-PARTE ORDER ON THE GROUND THAT THE ASSESSEE HAS NOT APPEARED BEFORE HIM. HE DID NOT DISPOSE OFF THE CASE ON MERITS. 3. BE IT AS IT MAY, I FIND THAT IN THIS CASE, THE ISSUES ARE SUCH THAT WOULD REQUIRE EXAMINATION OF EVIDENCES AND FACTS BY THE AO. THE ASSESSEE HAS SUBMITTED BEFORE ME THAT THE MATTER BE RESTORED TO THE FILE OF THE AO AS IT WOULD ENABLE HIM TO EXPLAIN THE ISSUES IN THE PROPER PERSPECTIVE. 4. THE LD. DR HAD NO OBJECTION TO THE SAME. 5. UNDER THESE CIRCUMSTANCES, I RESTORE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION ON MERITS IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 2 I.T.A. NO. 1609/KOL/2019 ASSESSMENT YEARS: 2015-16 KAMLESH PRASAD GUPTA. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH FEBRUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED: 19.02.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. KAMLESH PRASAD GUPTA, 67, COOLUTOLA STREET, KOLKATA-700 073. 2. ITO, WARD-40(3), KOLKATA. 3. CIT(A)-12, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES