ODD JOBS, Kolkata V. ITO, Ward - 32(2), Kolkata , Kolkata

ITA 1661/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0321 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 28-03-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 02-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS ADLL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1661/KOL/2018 ASSESSMENT YEAR: 2012-13 ODD JOBS......................APPELLANT 75C, PARK STREET KOLKATA 700 016 [PAN : AAAFO 4338 D] INCOME TAX OFFICER, WARD-32(2), KOLKATA.........................................................RESPONDENT APPEARANCES BY: SHRI VIJETA UNTWALIA AGARWAL, B.COM (H) ACA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI RANU BISWAS, ADLL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 28 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 29 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 09, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 24/05/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. AFTER HEARING THE RIVAL CONTENTIONS AND PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). AN LETTER GIVING THE REASON FOR DELAY HAS BEEN FILED. UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 I.T.A. NO. 1661/KOL/2018 ASSESSMENT YEAR: 2012-13 ODD JOBS 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED ABOVE. KOLKATA, THE 29 TH DAY OF MARCH, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 29.03.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. ODD JOBS 75C, PARK STREET KOLKATA 700 016 2. INCOME TAX OFFICER, WARD-32(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 I.T.A. NO. 1661/KOL/2018 ASSESSMENT YEAR: 2012-13 ODD JOBS