Himat Lal Walani, Jharkhand V. ITO, Ward - 1(2)/Hooghly, Hooghly

ITA 2025/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2686 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 05-04-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 30-11-2009
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANICK
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI B . C. MEENA, AM] I.T.A. NO. 2025/KOL/2009 ASSESSMENT YEAR : 2005-06 HIMAT LAL WALANI, HOOGHLY -VS- INCOME-TAX OFFICER , WD-1(2), HOOGHLY (PA NO. AAMPW 7899 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI ARUN KUMAR RESPONDENT BY : SRI A. K. PRAMANICK O R D E R PER D. K. TYAGI, JM: THE APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER OF THE LD. CIT(A), KOLKATA DATED 04.03.2009 FOR ASSESSMENT YEA R 2005-06. 2. THE APPEAL IS TIME BARRED BY 8 DAYS AND A CONDON ATION PETITION HAS BEEN FILED BY THE ASSESSEE. AFTER HEARING BOTH THE SIDES, WE CON DONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE CONTENDED THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY OF B EING HEARD BEFORE THE FIRST APPELLATE AUTHORITY. THEREFORE, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE SAME TO HIS FILE FOR FRESH ADJUDICA TION. 4. ON THE OTHER HAND, THE LD. DR PLACED RELIANCE ON THE ORDER OF THE LD. CIT(A) AND URGED BEFORE THE BENCH TO CONFIRM THE SAME. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT THE LD. CIT(A) PA SSED THE ORDER EX PARTE. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE R ESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH AFTER AFFORDING A REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COO PERATE IN THE APPELLATE PROCEEDING. THE APPEAL OF THE ASSESSEE IS, THEREFORE, ALLOWED FOR S TATISTICAL PURPOSES. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 7. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :5TH APRIL, 2010 2 COPY TO : 1. SRI HIMAT LAL WALANI, BARA JAMDA, WEST SINGHBHUM, JHARKHAND 2. ITO, WARD-1(2), HOOGHLY 3. CIT(A), KOLKATA. 4. CIT, KOLKATA. 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA