Kailash Prasad Dhyawala, Kolkata V. ITO, Ward - 44(2), Kolkata , Kolkata

ITA 290/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5175 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 19-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH
• Keywords: Opportunity of being heard
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 290/KOL/2018 ASSESSMENT YEAR: 2008-09 KAILASH PRASAD DHYAWALA...................................................APPELLANT 65, COTTON STREET 4 TH FLOOR KOLKATA 700 007 [PAN: ADEPD 9506 B] INCOME TAX OFFICER, WARD-44(2), KOLKATA......RESPONDENT APPEARANCES BY: NONE , APPEARED ON BEHALF OF THE ASSESSEE. SHRI KALYAN NATH, ADDL. CIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 6 TH , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 10 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 31/01/2017, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2009-10, WHEREIN THE ADDITION MADE U/S 68 OF THE ACT, WAS CONFIRMED. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO PETITION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE PROCEED TO DISPOSE OF THE CASE EX-PARTE, QUA THE ASSESSEE, ON MERITS, AFTER HEARING THE LD. D/R. HEARD THE LD. D/R. I AM OF THE CONSIDERED OPINION THAT THIS APPEAL SHOULD BE SET ASIDE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION. THE LD. CIT(A), SHALL CONSIDER THE DEVELOPMENT OF LAW ON THIS ISSUE AND DISPOSE OF THESE APPEALS, AFRESH, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 ITA NO. 290/KOL/2018 ASSESSMENT YEAR: 2008-09 KAILASH PRASAD DHYAWALA 5. IN THE RESULT, THIS APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 10 TH DAY OF OCTOBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 10.10.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. KAILASH PRASAD DHYAWALA 65, COTTON STREET 4 TH FLOOR KOLKATA 700 007 2. INCOME TAX OFFICER, WARD-44(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES