Dwarika Prasad Agarwal, Kolkata V. A.C.I.T.,Circle-46, Kolkata

ITA 2112/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8956 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 12-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: NEHA PATODIA
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 2112/KOL/2019 ASSESSMENT YEAR: 2011-12 DWARIKA PRASAD AGARWAL.................................................................................................APPELLANT [PAN: ACZPA 4938 L] VS. ACIT, CIRCLE-46, KOLKATA.........................................................................RESPONDENT APPEARANCES BY: SMT. NEHA PATODIA, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 6 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 15 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA [CIT(A) FOR SHORT] DATED 26.06.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2011-12. 2. I HAVE HEARD SMT. NEHA PATODIA, LD. COUNSEL FOR THE ASSESSEE AND SH. JAYANTA KHANRA, JCIT, SR. DR, ON BEHALF OF THE REVENUE. 3. THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE ASSESSEE AS WELL AS THE DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION ON GROUNDS OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. I DO SO ACCORDINGLY AND SET ASIDE THE APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 15 TH JANUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED: 15.01.2020 BIDHAN 2 I.T.A. NO. 2112/KOL/2019 ASSESSMENT YEAR: 2011-12 DWARIKA PRASAD AGARWAL. COPY OF THE ORDER FORWARDED TO: 1. DWARIKA PRASAD AGARWAL, 15 GUHA PARK, LILUAH, HOWRAH-711 204. 2. ACIT, CIRCLE-46, KOLKATA. 3. CIT(A) - 14, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES