Kesoram Rayon Employees' Cooperative Credit Society Ltd., , Hooghly V. ITO, Ward - 24(1) , Hooghly

ITA 2507/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7330 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 08-07-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 30-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: SOMEN DUTTA
• Keywords: Principle of natural justice; Set aside
• 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. 2507/KOL/2018 ASSESSMENT YEAR: 2014-15 KESORAM RAYON EMPLOYEES CO-OPERATIVE CREDIT SOC. LTD......APPELLANT VILL- RAGHUNATHPUR P.O.- NAYASARAI DIST.:- HOOGHLY WEST BENGAL 712 513 [PAN : AACAK 1940 Q] INCOME TAX OFFICER, WARD 24(1), HOOGHLY.........................................................RESPONDENT APPEARANCES BY: SHRI SOMEN DUTTA, 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 : JULY 8 TH , 2019 DATE OF PRONOUNCING THE ORDER : JULY 24 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 6, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 28/09/2018, FOR THE ASSESSMENT YEAR 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN ORDER WITHOUT GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE CLAIMS THAT IT WAS NOT AWARE OF THE LAST DATE OF HEARING WHICH WAS LISTED ON 28/09/2018. UNDER THESE CIRCUMSTANCES, I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, ON THE GROUNDS OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICES. THE ASSESSEE IS DIRECTED TO APPROACH THE LD. CIT(A), TAKE NOTICE AND THEREAFTER APPEAR BEFORE HIM ON THE DATES OF HEARING AS FIXED BY THE LD. CIT(A) AND CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 I.T.A. NO. 2507/KOL/2018 ASSESSMENT YEAR: 2014-15 KESORAM RAYON EMPLOYEES CO-OPERATIVE CREDIT SOC. LTD. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS 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. KESORAM RAYON EMPLOYEES CO-OPERATIVE CREDIT SOC. LTD VILL- RAGHUNATHPUR P.O.- NAYASARAI DIST.:- HOOGHLY WEST BENGAL 712 513 2. INCOME TAX OFFICER, WARD 24(1), HOOGHLY 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES