M/s A K Electricals and Electronics, Kolkata V. ITO, Ward 34(2)/ Kolkata, Kolkata

ITA 2387/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1832 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-12-2016
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC, BE NCH KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, AM ./ ITA NO.2387/KOL/2016 ( / ASSESSMENT YEAR:2012-2013) M/S A.K.ELECTRICALS AND ELECTRONICS, 215, OLD CHINA BAZAAR STREET, KOLKATA-700001 VS. ITO WARD-34(2), KOLKATA-700107 ./ ./PAN/GIR NO. : AAGFA 3218 C ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY: SH.GAURAV MATHUR, ADVOCATE /REVENUE BY : SHRI SAURABH KUMAR, ADDL.CIT / DATE OF HEARING : 12/04/2017 /DATE OF PRONOUNCEMENT 28/04/2017 / O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX APPEALS 10, KOLKAT A, DATED 30/11/2016 FOR THE ASSESSMENT YEAR 2012 13. 2. AFTER HEARING THE LD. COUNSEL FOR THE ASSESSEE S H. GAURAV MATHUR AND THE LD. DEPARTMENTAL REPRESENTATIVE SH. SOURAV, KUMAR, I AM OF THE CONSIDERED OPINION THAT THIS APPEAL IS TO BE SET-AS IDE TO THE FILE OF THE LD. CIT(A) ON THE GROUNDS OF NATURAL JUSTICE. THE LD. C OUNSEL FOR THE ASSESSEE HAS CONVINCED ME THAT THEY WERE PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT (A) ON 16/11/2016 . 3. HENCE THIS APPEAL IS SET ASIDE TO THE FILE OF TH E LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING TH E ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 22 ND OF MAY 2017 , TAKE NOTICE AND THEREAFTER COOPERATE IN THE DISPO SAL OF THE APPEAL BY THE LD. CIT(A). 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ITA NO.2387/16 A.K.ELECTRICALS AND ELECTRONICS 2 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28/0 4/2017. SD/ - (J. SUDHAKAR REDDY) / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 28/04/2017 & ()* /PRAKASH MISHRA , SR.PS. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) $ % , / ITAT, 1. / THE APPELLANT-M/S A.K.ELECTRICALS & ELECTRONICS 2. / THE RESPONDENT.-ITO, WD-34(2), KOLKATA 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 56 7 8 , 8 , / DR, ITAT, KOLKATA 6. 7 9 / GUARD FILE. 5 //TRUE COPY//