PATEL MARBEL, Kolkata V. I.T.O Qd - 50(2),Kol, Kolkata

ITA 1770/KOL/2012

• Counselvise Citation: 177023514 RSA 2012
• Duration Of Justice: 1 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 03-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S UBHAM DAS
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO . 1770 / KOL ./201 2 ASSESSMENT YEAR: 200 5 - 20 0 6 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 1770 / KOL / 20 1 2 ASSESSMENT YEAR : 200 5 - 20 0 6 PATEL MARBEL,............................. ................. .... ............. .. .APP EL L ANT 38, JESSORE ROAD, DUCKBUNGLOW MORE, BARASAT, KOLKATA - 700 124 [PAN : A AGFP 0724 L ] - VS. - INCOME TAX OFFICER , ........................... ................... ... . RESPONDENT WARD - 5 0 ( 2 ), KOLKATA , UTTARAYAN, ULTADANGA, KOLKATA APPEARANCES BY: S UBHAM DAS , ADVOCATE, FOR THE ASSESSEE S MT. RANU BISWAS , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 24, 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 24 , 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) - XXX I I, KOLKATA IN APPEAL NO. 2 29 / CIT(A) - XXX I I/ 09 - 10/50(2)/KOL DATED 25 .1 1 .201 1 FOR THE ASSESSMENT YEAR 200 5 - 0 6 . 2. SHRI SUBHAM DAS, ADVOCATE, REPRESENTED ON BEHALF OF THE ASSES SEE AND SMT. RANU BISWAS, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. I.T.A. NO . 1770 / KOL ./201 2 ASSESSMENT YEAR: 200 5 - 20 0 6 PAGE 2 OF 2 3. IT WAS SUBMITTED BY THE LD. A.R THAT THE ONLY ISSUE IN THE ASSESSEE S APPEAL WAS IN RESPECT OF DIFFERENCE ON ACCOUNT OF STOCK INVENTORY DRAWN AT THE TIME OF SURVEY AND AS C OMPUTED BY THE ASSESSING OFFICER. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ONE MORE OPPORTUNITY TO EXPLAIN IT S CASE BEFORE THE ASSESSING OFFICER. TO THESE SUBMISSIONS, LD. SR. D.R. DID NOT RAISE ANY SERIOUS OBJECTION. 4. CONSIDERING THE SUB MISSIONS OF BOTH THE SIDES, THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE REASONABLE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 TH NOV EMBER , 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 2 4 TH D AY OF NOVE MBER , 201 4 COPIES TO : (1) PATEL MARB EL, 38, JESSORE ROAD, DUCKBUNGLOW MORE, BARASAT, KOLKATA - 700 124 (2) INCOME TAX OFFICER, WARD - 50(2),KOLKATA, UTTARAYAN, ULTADANGA, KOLKATA (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRES ENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .