Swadhin, Burdwan V. I.T.O.,Ward-2(3), Burdwan

ITA 2531/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5913 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA SR DR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.2531/KOL/2019 ASSESSMENT YEAR:2011-12 SWADHIN GUSHKARA-AUSGRAM ROAD, P.O. GUSHKARA, BURDWAN- 713128 [ PAN NO.AAITS 9358 P ] / V/S . INCOME TAX OFFICER, WARD-2(3), AAYAKAR BHABAN, ANNEXE, 2 ND FLOOR, COURT COMPOUND, BURDWAN- 713101 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI JAYANTA KHANRA, SR-DR /DATE OF HEARING 04-02-2020 /DATE OF PRONOUNCEMENT 14-02-2020 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-BURDWANS ORDE R DATED 23.09.2019 PASSED IN CASE NO.99/CIT(A)/ASL/ITO/WD-2(3)/BWN/2014-15, INV OLVING PROCEEDINGS U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN S HORT THE ACT. CASE CALLED TWICE. NONE APPEARS AT THE ASSESSEES B EHEST. THE REGISTRY HAS ALREADY SENT AN RPAD NOTICE DATED 03.12.2019. IT IS ACCORDINGLY PROCEEDED EX PARTE. THE CASE IS NOW TAKEN UP FOR ADJUDICATION ON MERITS. 2. I HAVE HEARD MR. KHANRA, LEARNED SENIOR DEPARTME NTAL REPRESENTATIVE AND PERUSED THE CASE FILE WITH HIS ABLE ASSISTANCE. IT IS NOTICED AT THE OUTSET THAT THE ITA NO.2531/KOL/2019 A.Y. 2011-12 SWADHIN VS. ITO WD-2(3), BWN. PAGE 2 CIT(A) HAS PASSED HIS LOWER APPELLATE ORDER EX PARTE WITHOUT DISCUSSING MERITS OF THE ISSUE(S) U/S 10(23C)(IIIAD) OF THE ACT THEREBY DISA LLOWING / ADDING THE AMOUNT IN ISSUE OF 9,02,230/-. I THEREFORE DEEM IT APPROPRIATE TO REST ORE THE ISSUE BACK TO CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTI VE OPPORTUNITIES OF HEARING TO THE ASSESSEE. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 14/02/2020 SD/- (S. S. GODARA) JUDIC IAL MEMBER KOLKATA, *DKP/SR.PS - 14/02/2020 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SWADHIN GUSHKARA-AUSGRAM ROAD, P.O. GUSH KARA BURDWAN-713128 2. /RESPONDENT-ITO WD-2(3), AAYKAR BHABAN ANNEXE, 2 ND FLOOR, COURT COMPOUND, BURDWA N-713101 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',