Sri Rupesh Agarwal, Jalpaiguri V. ITO, Ward-1, Alipore, Alipurdual

ITA 1766/KOL/2014

• Counselvise Citation: 176623514 RSA 2014
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 09-09-2014
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARJEE
• Assessee Lawyers: ANIL KOCHAR LD

Judgement Text

ITA NO . 1766/KOL/2014 SMC - JSR SRI RUPESH AGARWAL C/O DECOR 1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH: KOLKATA BEFORE HON BLE SRI J SUDHAKAR REDDY , A M I.T.A NO . 1766 /KOL/201 4 A.Y 20 10 - 11 SRI RUPESH AGARWAL V S. I.T.O , WARD - 1, ALIPURDUAR C /O DCOR PAN: A CIPA7785N ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT/ASSESSEE: SHRI ANIL KOCHAR , ADVOCATE , LD.AR FOR THE RESPONDENT/DEPARTMENT : AMITAVA BHATTACHARJEE, JCIT / LD. SR. DR DATE OF HEARING: 21 - 08 - 2015 DATE OF PRONOUNCEMENT : 2 7 - 08 - 201 5 ORDER TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. C IT(A PPEALS ) , JALPAIGURI IN A PPEAL N O. 40/APD/ CIT(A) /JAL/2013 - 14 DATED 1 9/06/2014 FOR THE ASSESSMENT YE AR 2010 - 11. 2. AFTER HEARING THE LD.DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD , I FIND THAT FIRST APPELLATE AUTHORITY HAS PASSED AN EX - PARTE ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE TO SUBSTANTIATE ITS CASE. I AM OF THE OPINION THAT T HE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE 1 ST APPELLATE AUTHORITY . HENCE, THE APPEAL IS RESTORED TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION , DEN O VO , IN ACCORDANCE WITH THE LAW , AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING . 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 - 08 - 2015 DATED : 2 7 - 08 - 2015 [ J SUDHAKAR REDDY, ACCOUNTANT MEMBER ] ITA NO . 1766/KOL/2014 SMC - JSR SRI RUPESH AGARWAL C/O DECOR 2 *PP /SR.P.S. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT - SRI RUPESH AGARWAL C/O DCOR, K.B PRADHAN PLAZA, N. R ROAD, POST: JAIGAON M/S. DIST: JALPAIGURI - 736218 . 2 RESPONDENT : I T O W - 1, ALIPURDUAR, BUXA FEEDER ROAD, ALIPURDUAR - 736122. 3 . THE CIT, 4 . THE CIT(A), KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, / BY ORDER A SSTT. REGISTRAR