Sita Shaw, Kolkata V. ITO, Ward - 40(2), Kolkata, Kolkata

ITA 2080/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0577 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 20-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY MUKHERJEE AD DL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE SHRI J.SUDHAKAR REDDY, AM ] I.T.A NO. 2080/KOL/20 17 ASSESSMENT YEAR : 2008-0 9 SITA SHAW -VS- ITO, WARD-40(2), HOOGHLY [PAN: ALJPS 7005 D] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE REVENUE : SHRI SANJAY MUKHERJEE, AD DL. CIT DATE OF HEARING : 28.12.2017 DATE OF PRONOUNCEMENT : 28.12.2017 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA [ IN SHORT THE LD CITA] DATED 28.06.2017 AGAINST THE ORDER PASSED BY THE ITO, WARD-40(2), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 147/143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT T HE ACT) DATED 16.03.2015 FOR THE ASSESSMENT YEAR 2008-09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ANY ISSUING OF NOTICE. 3. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PAR TE ORDER. THE ASSESSEE IN ITS GROUNDS STATES THAT HE DID NOT RECEIVE ANY NOTICE OF HEARIN G FROM THE LD. CIT(A). 4. WE ALSO FIND THAT THE LD. CIT(A) HAS NOT PASSED THE SPEAKING ORDER. UNDER THE CIRCUMSTANCES I SET ASIDE THIS APPEAL TO THE FILE O F THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE 2 ITA NO.2080/KOL/2017 SITA SHAW A.YR.2008-09 2 SHALL APPEAR BEFORE THE LD. CIT(A) ON 14.02.2018, T AKE NOTICE AND THEREAFTER CO-OPERATE IN DISPOSING OFF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 28.12.2017 SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 28.12.2017 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. SITA SHAW, 11A, TEMPLE STREET, KOLKATA-700072. 2. ITO, WARD-40(2), 3, GOVT. PLACE, 2 ND FLOOR, KOLKATA-700001. 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