Smt. Sarojani Keshri, Raniganj V. ITO, Ward-3(1), Asansol, Asansol

ITA 1884/KOL/2014

• Counselvise Citation: 188423514 RSA 2014
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 07-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOUMESH KR DAS
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC , KOLKATA (BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ) ITA NO. 1884 /KOL/201 4 : ASSTT. YEAR : 2004 - 2005 SMT. SAROJANI KESHRI PAN: A EWPK 1311C VS ITO, WARD - 3(1 ) , ASANSOL (APPELLANT) (RESPONDENT) A PPELLANT BY : NONE RESPONDENT BY : SRI SOUMESH KR.DAS , JCIT, SR.DR DATE OF HEARING : 24 .08 .2015 DATE OF PRONOUNCEMENT : 26 .08 .2015 ORDER T HIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISS IONER OF INCOME - TAX (APPEALS), ASANSOL DATED 30.07 .2014 FOR THE ASSESSMEN T YEAR 2004 - 05 . 2 . NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE BY REGISTERED P OST. UNDER THESE CIRCUMSTANCES, I DISPOSE OFF THIS CASE EX PARTE QUA THE ASSESSEE, ON MERITS, AFTER HEARING THE LD. DR. 3 . I HAVE HEARD THE LD. DR. ON GOING THROUGH THE ORDER OF THE FIRST APPELLATE AUTHORITY, I AM OF THE CONSIDERED OPINION THAT, THE APPEA L SHOULD BE RESTORED TO THE FILE OF THE LD. CIT(A) ON THE GROUND OF NATURAL JUSTICE. THE LD. CIT(A) SHALL GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD AND THEN DISPOSE OFF THE MATTER DE NOVO ON MERITS. 2 ITA NO. 1 88 4 /KOL/2014 SMT. SAROJANI KESHRI ASSESSMENT YEAR: 20 04 - 05 3.1 THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY ON 3 RD NOVEMBER, 2015 AND GET SERVICE OF NOTICE OF HEARING AND THEREAFTER CO - OPERATE IN DISPOSING OFF THE APPEAL. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PR ONOUNCED IN THE OPEN COURT ON 26 /08 /2015. SD/ - ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED: 26 /08 /2015 TALUKDAR/SR.PS COPY OF ORDER FORWARD ED TO: 1 SMT. SAROJANI KESHRI, WIFE OF SRI RANJIT KESHRI, P.O. RANIGANJ, DIST - BURDWAN, PIN - 713 347 2 ITO, W ARD - 3 ( 1 ), ASANSOL 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA