Sk Amjad Ali, Burdwan V. ITO, Wd. 1(1)/ Bwn, Burdwan

ITA 1814/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1798 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-09-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & HONBLE SHRI M.BALAGANESH, AM ] I.T.A NO. 1814/KOL/20 16 ASSESSMENT YEAR : 2008-0 9 SK AMJAD ALI -VS- ITO, WARD-1(1 ), BURDWAN [PAN: AGKPA 0203 H] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE REVENUE : SHRI ARINDAM BHATTACHARJEE, ADDL. CIT DATE OF HEARING : 09.01.2018 DATE OF PRONOUNCEMENT : 12.01.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-BURDWAN [IN SHORT THE LD CI TA] IN APPEAL NO. 321/CIT(A)/ASL/WD.-1(1)/BWN/2010-11 DATED 21.01.201 6 AGAINST THE ORDER PASSED BY THE ITO, WARD-1(1), BURDWAN [ IN SHORT THE LD AO] U NDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 30.12.201 0 FOR THE ASSESSMENT YEAR 2008- 09. 2. THOUGH THE ASSESSEE HAS RAISED SEVERAL GROUNDS B EFORE US BOTH ON THE ISSUE OF LACK OF OPPORTUNITY BEFORE THE LD. CIT(A) AND ON THE MERITS OF THE ADDITIONS, WE DEEM IT FIT TO ADDRESS THE PRELIMINARY ISSUE OF LACK OF OPPORTUNIT Y IN THE BEGINNING. WE FIND THAT THE LD. CIT(A) HAD PASSED AN EX PARTE ORDER ON THE GRO UND THAT THE ASSESSEE HAD NOT MADE 2 ITA NO.1814/KOL/2016 SK AMJAD ALI A.YR.2008-09 2 APPEARANCE BEFORE HIM ON FOUR OCCASIONS. HOWEVER, W E FIND THAT THE ISSUE REQUIRES RECONSIDERATION BY THE LD. CIT(A) AND ACCORDINGLY, WE DEEM IT FIT AND APPROPRIATE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH LAW. NEED LESS TO MENTION THAT THE ASSESSEE BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. SINCE, THE APPEAL OF THE ASSESSEE IS SET ASIDE TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDIC ATION AND FOR THE PURPOSE OF GIVING FACTUAL FINDING ON MERITS OF THE ADDITIONS, WE REFR AIN TO GIVE OUR OPINION ON THE OTHER GROUNDS RAISED BY THE ASSESSEE. ACCORDINGLY, GROUN DS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.01.2018 SD/- SD/- [N.V. VASUDEVAN] [ M.BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED : 12.01.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. SK AMJAD ALI, GOODSHED ROAD, BURDWAN-713101. 2. ITO, WARD-1(1)/BWN, AAYAKAR BHAWAN, COURT COMPOU ND, BURDWAN-713101. 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S 3 ITA NO.1814/KOL/2016 SK AMJAD ALI A.YR.2008-09 3