Andul C.S. Shop , Howrah V. ITO, Ward - 46(1), Kolkata , Kolkata

ITA 1883/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7586 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 31-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARYA
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1883/KOL/2018 ASSESSMENT YEAR: 2014-15 ANDUL CS SHOP.................................................APPELLANT P.O. ANDUL P.S. SANKRAIL HOWRAH 711 302 [PAN : AAFFA 2397 D] INCOME TAX OFFICER, WARD-46(1), KOLKATA.......................................RESPONDENT APPEARANCES BY: SHRI MANISH TIWARI, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI AMITAVA BHATTACHARYA, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 26 TH , 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 16 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 14, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 25/06/2018, FOR THE ASSESSMENT YEAR 2014-15. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE HAD APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) AND HAD HENCE FILED ADJOURNMENT LETTER DT. 29/05/2018 & 11/06/2018. UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, 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. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 I.T.A. NO. 1883/KOL/2018 ASSESSMENT YEAR: 2014-15 ANDUL CS SHOP 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 16 TH DAY OF JANUARY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED :16.01.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. ANDUL CS SHOP P.O. ANDUL P.S. SANKRAIL HOWRAH 711 302 2. INCOME TAX OFFICER, WARD-46(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES