Sri Siddhartha Bandyopadhyay , Kolkata V. ITO, Ward - 29(3) , Kolkata

ITA 2518/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6416 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-05-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 03-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDAR
• Assessee Lawyers: MIHIR BANDYOPADHYAY
• Keywords: Opportunity of being heard; Principle of natural justice
• 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. 2518/KOL/2018 ASSESSMENT YEAR: 2010-11 SRI SIDDHARTHA BANDYOPADHYAY..........APPELLANT AMRAPALI CASTLE BLOCK-B, FLAT-3C 3/1, BEDIADANGA FIRST LANE KOLKATA 700 039 [PAN : AKBPB 2774 M] INCOME TAX OFFICER, WARD-29(3), KOLKATA......................................................RESPONDENT APPEARANCES BY: SHRI MIHIR BANDYOPADHYAY, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDAR, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 1 ST , 2019 DATE OF PRONOUNCING THE ORDER : MAY 8 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 10, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 30/08/2018, FOR THE ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 5 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 3. AFTER HEARING THE RIVAL CONTENTIONS AND PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN 2 I.T.A. NO. 2518/KOL/2018 ASSESSMENT YEAR: 2010-11 SRI SIDDHARTHA BANDYOPADHYAY ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 8 TH DAY OF MAY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 08.05.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SRI SIDDHARTHA BANDYOPADHYAY AMRAPALI CASTLE BLOCK-B, FLAT-3C 3/1, BEDIADANGA FIRST LANE KOLKATA 700 039 2. INCOME TAX OFFICER, WARD-29(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES