Dhanraj Bagaria, Kolkata V. ACIT, CIR-43, KOLKATA, Kolkata

ITA 194/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1795 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 09-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K BANDHOPADHAY A DDL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & HONB LE SHRI A.T. VARKEY, JM ] I.T.A NO. 194/KOL/201 6 ASSESSMENT YEAR : 2010-1 1 DHANRAJ BAGARIA -VS- ACIT, CIRCLE-43, KOLKATA [PAN: ADXPB 5377 K] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MIRAJ D SHAH, AR FOR THE REVENUE : SHRI A.K. BANDHOPADHAY, A DDL. CIT, SR. DR DATE OF HEARING : 13.12.2017 DATE OF PRONOUNCEMENT : 12.01.2018 ORDER PER J.SUDHAKAR REDDY, AM THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORD ER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-21, KOLKATA [ IN SHORT THE LD CITA] DATED 06.01.2016 AGAINST THE ORDER PASSED BY THE ACIT, CI RCLE-43, KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 143(3) OF THE INCOME TAX ACT, 196 1 (IN SHORT THE ACT) DATED 26.02.2013 FOR THE ASSESSMENT YEAR 2010-11. 2. AFTER HEARING THE RIVAL CONTENTIONS, WE FIND THA T THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE FIRST AP PELLATE AUTHORITY. THE FIRST APPELLATE AUTHORITY PASSED AN EX PARTE ORDER. IN THIS ORDER, HE HAS NOT DISPOSED OFF THE APPEAL OF THE ASSESSEE ON MERITS. 2 ITA NO.194/KOL/2016 DHANRAJ BAGARIA A.YR .2010-11 2 3. UNDER THE CIRCUMSTANCES, WE SET ASIDE THIS APPEA L TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR DE NOVO ADJUDICATION IN ACCORDANCE W ITH LAW, AFTER GIVING THE ASSESSEE AN ADEQUATE OPPORTUNITY OF BEING HEARD. THE LD. CIT(A) SHOULD ALSO CONSIDER THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE BEFORE HIM AND P ASS A SPEAKING ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.01.2018 SD/- SD/- [A.T.VARKEY] [ J.SUDHAKA R REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12.01.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. DHANRAJ BAGARIA, C/O, D J SHAH & CO, KALYAN BHAV AN, 2, ELGIN ROAD, KOLKATA-700020 2. ACIT, CIRCLE-43, KOLKATA 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S