Rasulpur C.S.Shop, Burdwan V. I.T.O.,Ward-2(4), Burdwan

ITA 1834/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0217 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 05-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1834/KOL/2019 ASSESSMENT YEAR: 2016-17 RASULPUR C.S. SHOP......................................................................................... APPELLANT [PAN: AAOFR 1771 M] VS. ITO, WARD-2(4), KOLKATA...............................................................................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 11 TH , 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 31 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN [CIT(A) FOR SHORT] DATED 18.06.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2016-17. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE. 3. AFTER PERUSING THE ORDER OF THE LD. CIT(A), I FIND THAT ADEQUATE OPPORTUNITY WAS NOT GIVEN TO THE ASSESSEE AND AN EX-PARTE ORDER WAS PASSED FOR NON-APPEARANCE OF THE ASSESSEE. THE ASSESSED INCOME WAS CONFIRMED BY THE LD. CIT(A) BUT HE HAS NOT PASSED THE ORDER ON MERITS. 4. I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST DECEMBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31.12.2019 BIDHAN 2 I.T.A. NO. 1834/KOL/2019 ASSESSMENT YEAR: 2016-17 RASULPUR C.S. SHOP. COPY OF THE ORDER FORWARDED TO: 1. RASULPUR C.S. SHOP, VILL. DALUI BAZAR, RASULPUR, BURDWAN-713 151. 2. ITO, WARD-2(4), KOLKATA. 3. CIT(A), BURDWAN. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES