M/s. Friend Boot House, Kolkata V. ITO, Ward - 34(4), Kolkata, Kolkata

ITA 2156/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9319 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 24-01-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 02-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANICK D R
• Assessee Lawyers: INDRANIL SEN
• Keywords: Opportunity of being heard

Judgement Text

, . . , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA ( ) . . , [BEFORE HONBLE SHRI B.R.MITTAL, JUDICIAL MEMBER] / I.T.A NO. 2156/KOL/2010 ! ! ! ! / ASSESSMENT YEAR : 2006-07 M/S. FRIEND BOOT HOUSE, KOLKATA -VS.- INCOME TAX OFFICER, WARD-34(4), KOLKATA (PAN : AAAFF 6261 A) ( '# '# '# '# /APPELLANT ) ( $%'# $%'# $%'# $%'# / RESPONDENT ) '# '# '# '# / FOR THE APPELLANT : SHRI INDRANIL SEN, A.R. $%'# $%'# $%'# $%'# / FOR THE RESPONDENT : SHRI A.K. PRAMANICK, D.R. &' / ORDER THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2006-07 AGAINST THE EX-PARTE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-X X, KOLKATA DATED 12.08.2010. 2. ONE OF THE GROUNDS TAKEN BY THE ASSESSEE IS THAT THE LD. COMMISSIONER OF INCOME-TAX (APPEALS) HAS FAILED TO GIVE REASONABLE OPPORTUNITY OF BEING HEARD AND MAKING EX-PARTE ORDER IN A HURRIED MANNER. 3. AT THE TIME OF HEARING, THE LD. DEPARTMENTAL REP RESENTATIVE SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE LD. COMM ISSIONER OF INCOME-TAX (APPEALS) TO DECIDE THE APPEAL AFRESH AFTER GIVING FRESH OPPORTUNITY OF HEARING TO THE PARTIES. 4. IN VIEW OF THE ABOVE, I SET ASIDE THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS) AND RESTORE THE APPEAL TO HIM WITH A DIRECTION THAT HE WILL DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO T HE PARTIES AND ALSO CONSIDERING SUCH EVIDENCES AS MAY BE PLACED BEFORE HIM. HENCE, GROUN D NO. 2 TAKEN BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SINCE THE APPEAL IS RESTO RED TO THE COMMISSIONER OF INCOME-TAX (APPEALS) TO DECIDE IT AFRESH AFTER GIVING OPPORTUN ITY OF HEARING TO THE ASSESSEE, I DO NOT ITA NO.2156/KOL./2010 2 CONSIDER NECESSARY TO ADJUDICATE GROUND NO. 1 OF TH E APPEAL DISPUTING THE CONFIRMATION OF THE ADDITION MADE BY THE ASSESSING OFFICER. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.03.2011. SD/- [ B.R. MITTAL / . . ] JUDICIAL MEMBER/ DATED : 07/ 03 / 2011 COPY OF THE ORDER FORWARDED TO: 1. M/S. FRIEND BOOT HOUSE, 70/10, RABINDRA SARANI, KOL KATA-1. 2 ITO, WARD-34(4), KOLKATA. 3. CIT(A)- ,KOLKATA 4. CIT, KOLKATA- 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.