The Baidyabati Sheoraphuli Co-Operative Bank Limited, Hooghly V. ACIT, Circle-i, Hooghly, Hooghly

ITA 1941/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91901 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 17-10-2014
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM ] I.T.A NO. 1941 /KOL/201 4 ASSESSMENT YEAR : 200 9 - 1 0 THE BAIDYABATI SHEORAPHULI CO - OPERATIVE VS. ASSTT. COMMISSIONER OF INCOME - TAX, BANK LTD. (PAN: AACFB8320N) CIRCLE - 1, HOOGHLY. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 0 7 .0 4 .2015 DATE OF PRONOUNCEMENT: 07 . 04 . 2015 FOR THE APPELLANT: SHRI INDRANIL BANERJEE FOR THE RESPONDENT: S HRI K. L. KANAK, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A) - XXXVI, KOLKATA IN APPEAL NO. 385/CIT(A) - XXXVI/KOL /ACIT,CIR - 1/HG/2011 - 12 DATED 26.03.2014. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE - I, HOOGHLY U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 2009 - 10 VIDE HIS ORDER DATED 27.12.2011. 2. AT THE OUTSET, IT IS NOTICED FROM THE ORDER OF CIT(A) THAT THE APPELLATE ORDER WAS PASSED EX PARTE AND NO REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WAS PROVIDED. IT IS ALSO OBSERVED THAT THE APPELLATE ORDER IS A NON - SPEAKING ORDER. WHEN THIS WAS CONFRONTED TO LD. SR. DR, HE FAIRLY AGREED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF THE CIT(A). IN TERM OF THE ABOVE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE SHOULD BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD. HENCE, WE SET ASIDE THE ORDER OF CIT( A) AND RESTORE THE MATTER BACK TO HIS FILE SO THAT HE CAN ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES ON MERITS BY PASSING A SPEAKING ORDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/ - S D/ - ( P. K. BANSAL ) (MAHAVIR SINGH) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED : 7 TH APRIL , 201 5 JD .(SR.P.S.) 2 ITA NO. 1941 /K/201 4 THE BAIDYABATI SHEORAPHULI COOP BANK LTD. AY 200 9 - 1 0 COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT THE BAIDYABATI SHEORAPHULI COOPERATIVE BANK LTD., 6, KALAHATA LANE, P.O. SHEORAPHULI, DIST. HOOGHLY, PIN 712223 . 2 RESPONDENT ACIT, CIR - 1, HOOGHLY . 3 . THE CIT (A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .