Bhola Prasad Shaw, Kolkata V. I.T.O.,Ward-51(3), Kolkata

ITA 172/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2125 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT SR DR R
• Assessee Lawyers: MANOJ TIWARI
• 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. 172/KOL/2019 ASSESSMENT YEAR: 2013-14 BHOLA PRASAD SHAW...........APPELLANT 55/52, B.T. ROAD TITAGARH KOLKATA 700 119 [PAN : AQHPS 0341 K] INCOME TAX OFFICER, WARD-51(3), KOLKATA...............................RESPONDENT APPEARANCES BY: SHRI MANOJ TIWARI, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 12 TH , 2019 DATE OF PRONOUNCING THE ORDER : JUNE 19 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 15, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 27/11/2018, FOR THE ASSESSMENT YEAR 2013-14. 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 HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). 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, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 I.T.A. NO. 172/KOL/2019 ASSESSMENT YEAR: 2013-14 BHOLA PRASAD SHAW 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF JUNE, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 19.06.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. BHOLA PRASAD SHAW 55/52, B.T. ROAD TITAGARH KOLKATA 700 119 2. INCOME TAX OFFICER, WARD-51(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES