Narendra Kumar Jaiswal, Kolkata V. C,I,T (Appeals) - XXIV, Kolkata

ITA 1782/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83094 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-06-2013
• Court: TRIBUNAL
• Department Lawyers: MD GAYASUDDIN ANSARI
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, SMC(A) , IN THE INCOME TAX APPELLATE TRIBUNAL SMC(A) BENCH : KOLKATA () BEFORE , ) [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO.1782/KOL/2013 !'/ ASSESSMENT YEAR: 2008-09 NARENDRA KUMAR JAISWAL VS. INCOME-TAX OFFICER, WD -38(2), KOLKATA (PAN: ACPPJ2257H) ($% /APPELLANT ) (&'$%/ RESPONDENT ) DATE OF HEARING: 20.08.2014 DATE OF PRONOUNCEMENT: 02.09.2014 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: MD. GAYASUDDIN ANSARI, JCIT, SR. DR () / ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXIV, KOLKATA IN APPEAL NO. 780/CIT(A)-XXIV/38(2)/10-11 DATED 16.01.2012. ASSE SSMENT WAS FRAMED BY ITO, WARD- 38(2), KOLKATA U/S. 143(3) OF THE INCOME-TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEARS 2008-09 VIDE HIS ORDER DATED 03.12 .2010. 2. AT THE OUTSET, IT IS NOTICED FROM THE ORDER OF C IT(A) THAT THE APPELLATE ORDER WAS PASSED EX PARTE AND NO REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE WAS PROVIDED. WHEN THIS WAS CONFRONTED TO LD. SR. DR, HE FAIRLY AGREED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF THE CIT(A). IN TERM OF THE ABOVE, I AM OF THE CONS IDERED VIEW THAT THE ASSESSEE SHOULD BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD TO T HE ASSESSEE. HENCE, I SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE SO T HAT HE CAN ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES O N MERITS BY PASSING A SPEAKING ORDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN OPEN COURT ON 02.09.2014. SD/- , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 2 ND SEPTEMBER, 2014 *+ ,- . JD.(SR.P.S.) 2 ITA NO.1782/K/2013 NARENDRA KR. JAISWAL, AY 08-09 () / &0 1(0!2- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT SHRI NARENDRA KR. JAISWAL, 13, D. L. RO Y STREET, KOLKATA-700 006. 2 &'$% / RESPONDENT ITO, WARD-38(2), KOLKATA 3 . ) ( )/ THE CIT(A), KOLKATA 4. 5. ) / CIT KOLKATA 089 & / DR, KOLKATA BENCHES, KOLKATA '0 &/ TRUE COPY, ():/ BY ORDER, - /ASSTT. REGISTRAR .