Anil Kumar Parolia, Kolkata V. ITO, Ward - 8(4), Kolkata, Kolkata

ITA 2177/KOL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48158 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 24-05-2011
• Assessment Year: 1988-1989
• Appeal Filed On: 08-12-2010
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Assessee Lawyers: SUBASH AGGARWAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) BEFORE , /AND , . . !' ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE SHR I C. D. RAO, AM] # # # # / I.T.A NO. 2177/KOL/2010 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR: 1988-89 ANIL KUMAR PAROLIA (PAN-AIRPP 9528 M) ()* /APPELLANT ) VS INCOME-TAX OFFICER, WD-8(4), KOLKATA. (+,)*/ RESPONDENT ) FOR THE APPELLANT: SHRI SUBASH AGGARWAL FOR THE RESPONDENT: SHRI P. K. MISHRA !- / ORDER PER MAHAVIR SINGH, JM/ , : THIS APPEAL BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XIII, KOLKATA IN APPEAL NO. 40/CIT(A)-XIII/8(4)/08-09 DATED 30.08.20 10. THE ASSESSMENT ORDER WAS PASSED BY ITO, WARD-8(4), KOLKATA U/S.254/251/144 O F THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSME NT YEAR 1988-89 VIDE HIS ORDER DATED 15.12.2006. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE EX PARTE WITHOUT AFFORDI NG REASONABLE OPPORTUNITY OF BEING HEARD. FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOW ING GROUND NO. 1: 1. FOR THAT THE LD. CIT(A) WAS NOT JUSTIFIED IN DI SMISSING THE APPEAL OF THE ASSESSEE EX PARTE WITHOUT AFFORDING REASONABLE OPPO RTUNITY OF HEARING. 3. WE, AFTER GOING THROUGH THE ORDER OF CIT(A), FIN D THAT DESPITE SIX OPPORTUNITIES PROVIDED BY THE CIT(A) FOR HEARING, NONE ATTENDED B Y ASSESSEE BUT NOW LD. COUNSEL FOR THE ASSESSEE UNDERTOOK TO APPEAR BEFORE CIT(A) IN C ASE THE MATTER IS SET ASIDE FOR FRESH HEARING. WE, IN THE INTEREST OF NATURAL JUSTICE AN D AFTER TAKING CONCURRENCE FROM THE LD. SR. DR, SET ASIDE THIS APPEAL TO THE FILE OF CIT(A) FOR FRESH DISPOSAL AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD. THE ASSESSE E WILL ATTEND THE HEARING ON THE VERY ITA NO.2177/K/2010 ANIL KUMAR PAROLIA A.Y 1988-89 2 FIRST FIXED HEARING. ACCORDINGLY, THIS APPEAL OF T HE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . ., ,, , !' , , , , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( ( ' ' ' ') )) ) DATED : 24 TH MAY, 2011 /0 $12 3 JD.(SR.P.S.) !- 4 +5 6!5&7- COPY OF THE ORDER FORWARDED TO: 1 . )* /APPELLANT - SHRI ANIL KUMAR PAROLIA, 18A, PARK S TREET, 16, STEPHEN COURT, 4 TH FLOOR, KOLKATA-700 071 2 +,)* / RESPONDENT ITO, WARD-8(4), KOLKATA. 3 . -$ / THE CIT, KOLKATA 4 . -$ ( )/ THE CIT(A), KOLKATA. 5 . >? +$ / DR, KOLKATA BENCHES, KOLKATA ,5 +/ TRUE COPY, !-$@/ BY ORDER, 2 /ASSTT. REGISTRAR .