Avijit Majumdar, Nadia V. ITO, Ward-4, Nadia, Nadia

ITA 2347/KOL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1828 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT DR REVE
• Assessee Lawyers: SOUMITRO GHOSH
• Keywords: Opportunity of being heard; Assessment record

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 2347/KOL/2016 ASSESSMENT YEAR: 2012-13 AVIJIT MAJUMDAR.............................APPELLANT TALI PARA P.O. NABADWIP DIST. NADIA [PAN : ALGPN 0763 R] INCOME TAX OFFICER, WARD-4, KOLKATA..............RESPONDENT APPEARANCES BY: SHRI SOUMITRO GHOSH, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 2 ND , 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 5 TH , 2018 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) -12 KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 20/10/2016, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2012-13. 2. IT IS SEEN FROM THE ORDER SHEET ENTRIES THAT THE REVENUE HAS BEEN DIRECTED TO PRODUCE THE RECORDS ON 12/12/2017 AND THEREAFTER ON 30/01/2018, 22/05/2018 AND TODAY I.E., ON 02/07/2018. TODAY ALSO, THE LD. D/R, HAS NOT PRODUCED THE ASSESSMENT RECORD IN MY VIEW, NO FURTHER PURPOSE WOULD BE SERVED IN GIVING TIME TO THE REVENUE TO PRODUCE THE ASSESSMENT RECORDS. AS IT IS NOT POSSIBLE TO ADJUDICATE THIS CASE WITHOUT EXAMINING THE ASSESSMENT RECORDS, I DEEM IT FIT TO SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE, ADEQUATE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 5 TH DAY OF SEPTEMBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 05.09.2018 {SC SPS} 2 ITA NO. 2347/KOL/2016 ASSESSMENT YEAR: 2012-13 AVIJIT MAJUMDAR COPY OF THE ORDER FORWARDED TO: 1. AVIJIT MAJUMDAR TALI PARA P.O. NABADWIP DIST. NADIA 2. INCOME TAX OFFICER, WARD-4, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES