Ajit Kumar Routh, Paschim Bardhaman V. I.T.O.,Ward-2(3), Asansol

ITA 219/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7328 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: R N RAM
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 219/KOL/2019 ASSESSMENT YEAR: 2012-13 & I.T.A. NO. 220/KOL/2019 ASSESSMENT YEAR: 2008-09 AJIT KUMAR ROUTH....APPELLANT C/O MOTHI CERAMICS VILLAGE: JAMGRAM P.O.: PANURIA -713 315 DIST: PASCHIM BARDHAMAN [PAN : ACLPR 1007 K] INCOME TAX OFFICER, WARD 2(3), ASANSOL.........................................................RESPONDENT APPEARANCES BY: SHRI R.N. RAM, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 20 TH , 2019 DATE OF PRONOUNCING THE ORDER : JULY 24 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- BOTH THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) ASANSOL, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 14/11/2018, FOR THE ASSESSMENT YEARS 2008-09 & 2012-13. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WERE VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE AS ONLY ONE DATE OF HEARING WAS FIXED AND THE ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNITY TO ARGUE HIS CASE. THE LD. D/R DID NOT OBJECT TO THE PLEA OF THE ASSESSEE THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, AFTER GIVING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. 3. UNDER THESE CIRCUMSTANCES, I RESTORE BOTH THE APPEALS TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A), TAKE NOTICE AND THEREAFTER CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 I.T.A. NO. 219/KOL/2019 ASSESSMENT YEAR: 2012-13 & I.T.A. NO. 220/KOL/2019 ASSESSMENT YEAR: 2008-09 AJIT KUMAR ROUTH 4. IN THE RESULT, BOTH THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 24 TH DAY OF JULY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 24.07.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. AJIT KUMAR ROUTH C/O MOTHI CERAMICS VILLAGE: JAMGRAM P.O.: PANURIA -713 315 DIST: PASCHIM BARDHAMAN 2. INCOME TAX OFFICER, WARD 2(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES