Chetna Arora, Hooghly V. ITO, Ward - 23(2), Hooghly, Hooghly

ITA 2107/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1609 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 25-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GAUTAM MONDAL CIT DR REVEN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER ] I.T.A. NO. 2107 /KOL/201 7 ASSESSMENT YEAR: 20 12 - 13 CHET NA ARORA ........ . ... APPELLANT 89/238 - 239, BANGUR PARK 13 TH LANE RISHRA HOOGHLY - 712248 [PAN : AGXPA 1978 J ] INCOME TAX OFFICER WARD - 23 ( 2 ) , HOOGHLY. .. ... RESPONDENT APPEARANCES BY: NONE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI GAUTAM MONDAL , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 27 TH , 2017 DATE OF PRONOUNCING THE ORDER : JANUARY 31 ST , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 6 , KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 21 /0 6 /201 7 , FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE BY RPAD. THERE IS NO PETITION FOR ADJOURNMENT EITHER. HENCE, I DISPOSE OFF THIS CASE EX - PARTE, QUA THE ASSESSEE, AFTER HEARING THE LD. D/R. 3. HEARD THE LD. D/R. THE LD. CIT(A) HAS PASSED AN EX - PARTE ORDER. HE DID NOT CONDONE THE DELAY IN FILING OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS NOT FILED PETITION FOR CONDONATION OF DELAY. IN MY VIEW, ONE MORE CHANCE SHOULD BE GIVEN TO THE ASSESSEE FOR EXPLAINING THE DELAY IN FILING OF THE APP EAL BEFORE THE LD. CIT(A). HENCE, I RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A), ON THE GROUNDS OF NATURAL JUSTICE. 2 I.T.A. NO. 2107/KOL/2017 ASSESSMENT YEAR: 2012 - 13 CHETNA ARORA 3.1. THE ASSESSEE SHALL APPEAR BEFORE THE LD. CIT(A), EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, WITHIN 1 MONTH OF THE RECEIPT OF THIS ORDER, TAKE NOTICE, AND THEREAFTER CO - OPERATE IN DISPOSAL OF THIS APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST DAY OF JANUARY , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 31 . 01 .201 8 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. CHETNA ARORA 89/238 - 239, BANGUR PARK 13 TH LANE RISHRA HOOGHLY - 712248 2. INCOME TAX OFFICER WARD - 23(2), HOOGHLY 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 2107/KOL/2017 ASSESSMENT YEAR: 2012 - 13 CHETNA ARORA