OM PRAKASH JAISWAL, Kolkata V. ITO Wd-38(2),kolkata, Kolkata

ITA 1633/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3095 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2013
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 09-11-2012
• Court: TRIBUNAL
• Department Lawyers: K N JANA
• Assessee Lawyers: S L KOCHAR
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE . . . . . . . . , !' /AND #! $'# , ) [BEFORE SHRI K. K. GUPTA, AM & SHRI MAHAVIR SINGH, JM] '% '% '% '% / I.T.A NO. 1633/KOL/2012 $&' !() $&' !() $&' !() $&' !()/ // / ASSESSMENT YEAR: 200 8- 0 9 OM PRAKASH JAISWAL VS. INCOME-TAX OFFICER, WD- 38(2), KOLKATA. (PAN:ACFPJ8613F) (+, /APPELLANT ) (-.+,/ RESPONDENT ) DATE OF HEARING: 18.04.2013 DATE OF PRONOUNCEMENT: 18.04.2013 FOR THE APPELLANT: SHRI S. L. KOCHAR, ADVOCA TE FOR THE RESPONDENT: SHRI K. N. JANA, SR.DR / / ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXIV, KOLKATA IN APPEAL NO. 801/CIT(A)-XXIV/38(2)/10-11 DATED 14.03.2012. ASSES SMENT WAS FRAMED BY ITO, WARD- 38(2), 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 DATED 27 .12.2010. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STA TED THAT THE ORDER PASSED BY CIT(A) IS EX PARTE AND NO NOTICE WAS SERVED AT THE ADDRESS OF TH E AUTHORISED REPRESENTATIVE, WHICH WAS GIVEN IN APPEAL. LD. COUNSEL FOR THE ASSESEE HAS TAKEN U P FIRST, FIRST TWO GROUNDS, WHICH READ AS UNDER: 1.FOR THAT THE LD. CIT(A) OUGHT NOT TO HAVE DECIDE D THE APPEAL EX PARTE AND CONFIRM THE ASSESMENT MADE BY THE A.O. 2. FOR THAT THE APPELLANT, A HANDICAPPED INDIVIDUAL , HAD SUBMITTED APPEAL & STATED ADDRESS OF THE A/R FOR SERVICE OF NOTICES ETC. AND THAT ACCORDINGLY NOTICES OF HEARIBNG OUGHT TO HAVE BEEN SERVED ON A/R OF THE APPELLANT F OR NECESSARY COMPLIANCE. 3. WHEN THIS WAS POINTED OUT TO LD. CIT, DR, HE FAI RLY CONCEDED THAT THIS GROUND OF APPEAL CAN BE REMITTED BACK TO THE FILE OF CIT(A) F OR FRESH ADJUDICATION ON MERITS AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. LD. COUNSEL ALSO WANTED TO RESTORE THE MATTER TO CIT(A) FOR ADJUDICATION ON ME RITS. IN SUCH CIRCUMSTANCES, WE SET ASIDE THE ISSUE TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF 2 ITA NO.1633/K/2012 OM PRAKASH JAISWAL AY: 2008-09 BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SINCE WE SET ASIDE THE ORDER OF CIT(A), REMAINING TWO GROUNDS NE ED NOT TO BE ADJUDICATED. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . . . . . . . , #! #! #! #! $'# $'# $'# $'# , (K. K. GUPTA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0) )) ) DATED : 18TH APRIL, 2013 !12 $&34 $5! JD.(SR.P.S.) 3 ITA NO.1633/K/2012 OM PRAKASH JAISWAL AY: 2008-09 / 6 -$$7 87(9- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT SHRI OM PRAKASH JAISWAL, C/O, S. L. KOC HAR, ADVOCATE, 86, CANNING STREET, KOLKATA-1. 2 -.+, / RESPONDENT ITO, WARD-38(2), KOLKATA. 3 . $/& ( )/ THE CIT(A), KOLKATA 4. 5. $/& / CIT KOLKATA 7!>$ -$& / DR, KOLKATA BENCHES, KOLKATA .7 -$/ TRUE COPY, /&?/ BY ORDER, # '4 /ASSTT. REGISTRAR .