Sri Nand Lal Kushwaha , Kolkata V. ACIT, Circle - 32, , Kolkata

ITA 2183/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1292 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 18-03-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 15-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOUDHURY ACIT
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside

Judgement Text

1 ITA NO.2183/KOL/2018 SHRI NAND LAL KUSHWAHA AY- 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, SMC AT KOLKATA () . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 2183/KOL/2018 ASSESSMENT YEAR: 2012-13 SHRI NAND LAL KUSHWAHA [PAN: AGRPK 9845 Q] VS. ACIT, CIRCLE 32, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 18.03.2019 DATE OF PRONOUNCEMENT 04.06.2019 FOR THE APPELLANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI RABIN CHOUDHURY, ACIT, SR . DR ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) 9, KOLKATA DATED 22.03.2018 FOR ASSESSMENT YEAR 2012-1 3. 2. AT THE OUTSET ITSELF IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE IMPUGNED ORDER IS AN EX-PARTE ORDER PASSED BY THE LD. CIT(A). IT WAS BRO UGHT TO OUR NOTICE BY THE LD. AR THAT THE APPEAL WAS FILED DURING MARCH 2015 BEFORE THE LD. C IT(A) AND LATER THE ASSESSEE SHIFTED TO A NEW ADDRESS I.E. 77D, DILKUSHA STREET, 2 ND FLOOR, KOLKATA 700 017. SINCE THE ASSESSEE DID NOT RECEIVE ANY NOTICE, THE ASSESSEE COULD NOT BE PRESENT BEFORE THE LD. CIT(A), SO AN EX-PARTE ORDER HAS BEEN PASSED. TAKING NOTE OF THE AFORESAID FACTS, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER B ACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO THE ASSESSEE TO FILE APPROPRIATE P APERS INFORMING THE LD. CIT(A), THE CHANGE OF ADDRESS AND THEREAFTER TO APPEAR BEFORE THE LD. CIT(A) DURING THE APPELLATE PROCEEDINGS WITHOUT FAIL AND THE LD. CIT(A) TO DECIDE THE APPEA L ON MERIT AFTER HEARING THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 4TH JUN E, 2019 SD/- (ABY T. VARKEY) JUDICIAL MEMBER DATED : 4TH JUNE, 2019 BISWAJIT (SR.P.S.) 2 ITA NO.2183/KOL/2018 SHRI NAND LAL KUSHWAHA AY- 2012-13 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI NAND LAL KUSHWAHA, 77D, DILKUSHA S TREET, 2 ND FLOOR, KOLKATA 700 017. 2 RESPONDENT ACIT, CIRCLE 32, 10B, MIDDLETON ROW, KOLKATA 700 071. 3 . THE CIT(A) - 9, KOLKATA 4. 5. CIT DR, / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/H.O.O ITAT, KOLKATA