Rajiv Kumar Ganeriwala, Kolkata V. I.T.O.,Ward-31(4), Kolkata

ITA 1847/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9384 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 06-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 1847/KOL/2019 ASSESSMENT YEAR: 2012-13 RAJIV KUMAR GANERIWALA.................................APPELLANT 16B, ROWLAND ROAD WEST BENGAL - 700020 [PAN: AHLPG 6209 K] VS. INCOME TAX OFFICER, WARD-31(4), KOLKATA.......RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : DECEMBER 12 TH , 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 8 TH , 2020 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 09, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 26/06/2019, FOR THE ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. HEARD THE LD. D/R. ON PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 8 TH DAY OF JANUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 08.01.2020 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. RAJIV KUMAR GANERIWALA 16B, ROWLAND ROAD WEST BENGAL - 700020 2. INCOME TAX OFFICER, WARD- 31(4), KOLKATA 3. 4. CIT(A)- 5. CIT- , 6. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 OPY OF THE ORDER FORWARDED TO: 31(4), KOLKATA SENT THROUGH E-MAIL. BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 1847/KOL/2019 ASSESSMENT YEAR: 2012-13 RAJIV KUMAR GANERIWALA TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES