Laxmi Niwas Chitlangia, Kolkata V. I.T.O., Ward -35(3), Kolkata, Kolkata

ITA 25/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2592 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 12-05-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 06-01-2010
• Court: TRIBUNAL
• Department Lawyers: P KOLHE
• Assessee Lawyers: P K BANIK
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI C. D. RAO , AM] I.T.A. NO.25/KOL/2010 ASSESSMENT YEAR: 2006-07 LAXMI NIWAS CHITLANGIA -VS- INCOME-TAX OFFICER, WD-35(3), KOLKATA (PA NO. ACKPC 9955 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI P. K. BANIK RESPONDENT BY : SRI P. KOLHE O R D E R PER D. K. TYAGI, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A), KOLKATA DATED 01.10.2009 FOR ASSESSMENT YEA R 2006-07 ON VARIOUS GROUNDS : 2. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT HE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESEN T HIS CASE BEFORE THE LD. CIT(A) BECAUSE AT THAT POINT OF TIME HE COULD NOT PRESENT HIS CASE PROPERLY. 3. ON THE OTHER HAND, THE LD. D.R OBJECTED TO THE P RAYER OF THE ASSESSEES COUNSEL AND RELIED ON THE ORDERS OF THE LOWER AUTHORITIES 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER GOING THROUGH THE LD. CIT(A)S ORDER WE FIND THAT THOUGH THE CASE WAS FIXED FOR MORE THAN ONE OCCASION BUT THE ASSESSEE D ID NOT FILE ANY MATERIAL IN SUPPORT OF ITS CLAIM. THE ASSESSEE HAS FILED A PAPER BOOK IN WHICH MATERIAL RELEVANT TO DECIDE THE ISSUE ON HAND HAS BEEN FILED BY HIM, THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPELLATE PROCEEDINGS. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12TH MAY, 2010 2 COPY TO : 1. SHRI LAXMI NIWAS CHITLANGIA, 40, STRAND ROAD, 4 TH FLOOR, ROOM NO. 1 MODEL HOUSE, KOLKATA-700 001. 2. ITO, WARD-35(3), KOLKATA. 3. CIT(A), KOLKATA. 4. CIT, KOLKATA. 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA