Sonali Chakraborty, Kolkata V. I.T.O Wd - 50(3),kolkata., Kolkata

ITA 29/KOL/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7935 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 04-01-2013
• Court: TRIBUNAL
• Department Lawyers: NILOY BARAN SOM
• Assessee Lawyers: S K DASGUPTA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND , ! ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA, AM] ' / I.T.A NO.29/KOL/2013 #$ %&/ ASSESSMENT YEAR: 2009-10 SONALI CHAKRABORTY VS. INCOME-TAX OFFICER, WD- 50(3), KOLKATA (PAN: ACRPC0701F) (() /APPELLANT ) (*+()/ RESPONDENT ) DATE OF HEARING: 26.09.2014 DATE OF PRONOUNCEMENT: 14.10.2014 FOR THE APPELLANT: SHRI S. K. DASGUPTA, FCA FOR THE RESPONDENT: SHRI NILOY BARAN SOM, JCIT, SR. DR / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO. 144/XXXII/11-12/50(3)/KOL DATED 08.11.2012. AS SESSMENT WAS FRAMED BY ITO, WARD- 50(3), KOLKATA U/S. 143(3) OF THE INCOME-TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEARS 2009-10 VIDE HIS ORDER DATED 29.12 .2011. 2. AT THE OUTSET, IT IS NOTICED FROM THE ORDER OF C IT(A) THAT THE APPELLATE ORDER WAS PASSED EX PARTE AND NO REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE WAS PROVIDED. IT IS ALSO OBSERVED THAT THE APPELLATE ORDER IS A NON-SPEAKING ORDER. WHEN THIS WAS CONFRONTED TO LD. SR. DR, HE FAIRLY AGREED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF THE CIT(A). IN TERM OF THE ABOVE, WE ARE OF THE CONSIDERED VIEW THAT THE ASSES SEE SHOULD BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD. HENCE, WE SET ASIDE TH E ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE SO THAT HE CAN ALLOW REASONABLE OP PORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES ON MERITS BY PASSING A SPEAKING O RDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14.10.2 014. SD/- SD/- , ! , (SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14TH OCTOBER, 2014 ,- #./ 0 JD.(SR.P.S.) 2 ITA NO.29/K/2013 SONALI CHAKRABORTY AY 2009-10 1 *2 3 2%4- COPY OF THE ORDER FORWARDED TO: 1 . () / APPELLANT SM. SONALI CHAKRABORTY, R-609, THE RESI DENCY, CITY CENTRE, DC-BLOCK, SALT LAKE CITY, KOLKATA-700 064. 2 *+() / RESPONDENT I.T.O., WARD-50(3), KOLKATA. 3 . # ( )/ THE CIT(A), KOLKATA 4. 5. # / ACIT KOLKATA 2:; *# / DR, KOLKATA BENCHES, KOLKATA +2 */ TRUE COPY, #