Suvra Shankar Chakraborty, Kolkata V. ITO, Ward - 10(3), Kolkata , Kolkata

ITA 2495/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1309 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: IMLIMERN JAMIR
• Assessee Lawyers: SOMDUTTA SAMADDAR
• Keywords: Principle of natural justice

Judgement Text

ITA NO.2495/KOL/2017 SUVRA SHANKAR CHAKRABORTY A.Y. 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.2495/KOL/2017 ASSESSMENT YEAR : 2011-12 SUVRA SHANKAR CHAKRABORTY -VERSUS- I.T.O., WARD-10 (3) KOLKATA KOLKATA (PAN: ACBPC 0953 F) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SOMDUTTA SAMADDAR, ADVO CATE FOR THE RESPONDENT: SHRI IMLIMERN JAMIR, ADDL.CIT DATE OF HEARING : 07.03.2018. DATE OF PRONOUNCEMENT : 21.03.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-4, KOLKATA RELATING TO A.Y. 2011-12. 2. I FIND THAT THE LD. CIT(A) HAD PASSED AN EX PARTE O RDER. THE ASSESSEE HAS CONVINCED ME THAT HE WAS PREVENTED BY SUFFICIENT CA USE FOR NON APPEARANCE BEFORE THE LD. CIT(A) ON THE DATES OF HEARING. I ALSO FIND THA T THE LD. CIT(A) HAS NOT DISPOSED OF THE CASE ON MERITS. HENCE I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE PRINCIPL ES OF NATURAL JUSTICE. THE ASSESSEE SHALL APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF THE RECEIPT OF THIS ORDER AND TAKE NOTICE AND THEREBY COOPERATE IN DISPOSING OF T HE APPEAL. 3. IN THE RESULT THE APPEAL BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 21.03.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 21.03.2018. [RG SR.PS] ITA NO.2495/KOL/2017 SUVRA SHANKAR CHAKRABORTY A.Y. 2011-12 2 COPY OF THE ORDER FORWARDED TO: 1.SUVRA SHANKAR CHAKRABORTY, C/O SUBASH AGARWAL & A SSOCIATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, SUITE-213, KOLKATA-700069. 2. I.T.O., WARD-10 (3), KOLKATA. 3. C.I.T.(A)- 4, KOLKATA 4. C.I.T-4, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES