Mrs. Shipra Ghosh, Kolkata V. ITO, WD-39(3), KOLKATA, Kolkata

ITA 1842/KOL/2014

• Counselvise Citation: 184223514 RSA 2014
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 26-09-2014
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN JCIT LD

Judgement Text

ITA NO . 1842 /KOL/2014 SMC - JSR MRS. SHIPRA GHOSH 1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH: KOLKATA BEFORE HON BLE SRI J SUDHAKAR REDDY , A M I.T.A NO . 1 842 /KOL/201 4 A.Y 20 06 - 07 MRS. SHIPRA GHOSH V S. I.T.O , WARD - 39(3), KOLKATA P AN: ADPPG0705N ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT/ASSESSEE: SHRI GOVIND JETHALIA, ADVOCATE , LD.AR /ADJ. PETITION DTD. 21 - 08 - 2015 REJECTED FOR THE RESPONDENT/DEPARTMENT : MD. GHYAS UDDIN , 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 ) , KOLKATA IN A PPEAL N O. 97/ CIT(A) - IV/ W D - 39 (3), KOLKATA DATED 02/0 7/ 2014 FOR THE ASSESSMENT YEAR 20 06 - 07 . 2. AFTER HEARING THE LD. DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD , I FIND THAT THE FIRST APPELLATE AUTHORITY HAS PASSED AN EX - PARTE ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSE SSEE TO SUBSTANTIATE HER CASE . I AM OF THE OPINION FIND THAT T HE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE 1 ST APPELLATE AUTHORITY. HENCE, THE APPEAL IS RESTORED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION , DE N 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 SD/ - DATED : 2 7 - 08 - 2015 [ J SUDHAKAR REDDY, ACCOUNTANT MEMBER ] ITA NO . 1842 /KOL/2014 SMC - JSR MRS. SHIPRA GHOSH 2 *PP /SR.P.S. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT - MRS. SHI PRA GHOSH PROP: M/S. G.N JEWELLERS 94 B.B GANGULY ST, KOL - 72. 6218 . 2 RESPONDENT : I T O W - 39(3) PODDAR COURT BUILDING 18 RABINDRA SARANI, KOL - 1. 3 . THE CIT, 4 . THE CIT(A), KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, / BY ORDER A SSTT. REGISTRAR