Kamalendu Das, Purba Medinipur V. ITO, Ward - 2, Haldia, Purba Medinipur

ITA 1709/KOL/2014

• Counselvise Citation: 170923514 RSA 2014
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2014
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 27-08-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S M R MUSTQQUE

Judgement Text

I.T.A. NO . 17 09 / KOL ./201 4 ASSESSMENT YEAR: 200 4 - 20 0 5 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 17 09 / KOL / 20 1 4 ASSESSMENT YEAR : 200 4 - 20 0 5 KAMALENDU DAS......................................... . ............. .. .APP ELL ANT VIL L. KISHORENAGAR, P.O. CONTAI, PURBA MEDINIPORE, WEST BENGAL [PAN : A GTPD 2694 L ] - VS. - INCOME TAX OFFICER, .. ............................................ . RESPONDENT WARD - 2 , HALDIA APPEARANCES BY: SHRI S.M.R. MUSTQQUE , ADVOCATE, FOR THE ASSESS EE S MT. RANU BISWAS , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 2 7 , 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 2 7 , 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - XX XIII , KOLKATA IN APPEAL NO. 287 / CIT(A) - XX XIII / ITO, WD - 2 / HAL/ 0 8 - 0 9 . DATED 25 . 0 9 .201 3 FOR THE ASSESSMENT YEAR 200 4 - 0 5 . 2. SHRI S.M.R. MUSTQQUE , ADVOCATE, REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS , JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, LD. COUNSEL ON BEHALF OF THE ASSESESE FILED AN ADJOURNMENT LETTER. THIS ADJOURNMENT LETTER IS REJECTED AS IT IS NOTICED I.T.A. NO . 17 09 / KOL ./201 4 ASSESSMENT YEAR: 200 4 - 20 0 5 PAGE 2 OF 2 THAT THERE WAS NO REPRESENTATION IN RESPECT OF THE A PPEAL BEFORE THE LD. CIT(APPEALS) AND LD. CIT(APPALS) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - REPRESENTATION. 4 . IT WAS FAIRLY AGREED BY THE LD. SR. D.R. THAT THE ISSUES IN THIS APPEAL CO U LD BE FILED TO THE LD. CIT(APPEALS) FOR RE - ADJUDICATION. C ONSEQUENTLY THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO REPRESENT HIS CASE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESESE IS PARTLY ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 TH NOV EMBER , 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 2 7 TH D AY OF NOVE MBER , 201 4 COPIES TO : (1) KAMALENDU DAS V ILL. KISHORENAGAR, P.O. CONTAI, PURBA MEDINIPORE, WEST BENGAL (2) INCOME TAX OFFICER, WARD - 2, HALDIA (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .