Ghosal, Basu & Ray, Kolkata V. ITO, Ward - 54(1), Kolkata, Kolkata

ITA 312/KOL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59639 (ITAT-KOLKATA)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2012
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 24-02-2012
• Court: TRIBUNAL
• Department Lawyers: R GUPTA
• Assessee Lawyers: A RAY
• Keywords: Principle of natural justice
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , /AND , . . !' ) [BEFORE SRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM] # # # # / I.T.A NO. 312/KOL/2012 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR : 2006-07 & )*! !$ # )*! !$ # )*! !$ # )*! !$ # /S. P. NO. 09/KOL/2012 # # # # / I.T.A NO. 312/KOL/2012 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR : 2006-07 GHOSAL BASU & RAY VS. INCOME-TAX OFFICER, WD-54( 1), KOLKATA (PAN: AACFG 0921 E) (+, /APPELLANT ) (-.+,/ RESPONDENT ) DATE OF HEARING: 23.03.2012 DATE OF PRONOUNCEMENT: 23.03.2012 FOR THE APPELLANT: SHRI A. RAY FOR THE RESPONDENT: SHRI R. GUPTA !/ / ORDER PER MAHAVIR SINGH, JM/ , : BY WAY OF THIS STAY PETITION, THE ASSESSEE HAS REQU ESTED FOR STAY OF OUTSTANDING DEMAND OF RS.1,14,652/-. THIS STAY PETITION IS FIXED FOR HEARING ON 23.03.2012. THE ASSESSEE HAS MADE AN APPLICATION FOR ADJOURNMENT OF HEARING OF STAY P ETITION FOR THE REASON THAT NOTICE OF HEARING WAS RECEIVED BY ASSESSEE ON 22 ND MARCH, 2012 BUT THE SAME IS REJECTED. THE ITA NO. 312/K/2012 IS ALSO FIXED FOR HEARING ON 26.03.2012. WHEN THIS STAY PETITION HAS TAKEN UP FOR HEARING, BENCH ASKED LD. DR WHETHER IT CAN TAKE UP THIS APPEAL ALONG WITH THE STAY PETITION SIMULTANEOUSLY AND WITH LEAVE OF BOTH THE PARTIES, WE HAVE TAKEN UP THIS APPEAL WHICH IS ACTUALLY FIXED FOR HEARING ON 26.03.2012. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE STATED THAT CIT(A) PASSED THE IMPUGNED ORDER EX PARTE WITHOUT PROVIDING REASONABL E OPPORTUNITY OF HEARING TO THE ASSESSEE. HENCE, HE URGED BEFORE THE BENCH TO RESTORE THE MAT TER TO HIS FILE FOR FRESH ADJUDICATION. LD. DR OBJECTED TO THIS PRAYER OF THE ASSESSEE. AFTER HEA RING RIVAL CONTENTIONS AND GOING THROUGH THE ORDER OF CIT(A), WE FIND THAT CIT(A) HAS PASSED THE ORDER EX PARTE AND ALSO THE SAME IS A NON- SPEAKING ORDER. HENCE, IN THE INTEREST OF NATURAL JUSTICE, WE SET ASIDE THE ORDER OF CIT(A) AND 2 SP NO.09/K/2012 GHOSAL BASU & RAY ITA 312/K/2012 AY 06-07 RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATI ON WITH A DIRECTION TO GRANT REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESS EE IS ALSO DIRECTED TO COOPERATE IN THE APPELLATE PROCEEDING. SINCE, WE HAVE ALLOWED THE A SSESSEES APPEAL FOR STATISTICAL PURPOSES, THE STAY PETITION HAS BECOME INFRUCTUOUS. 3. IN THE RESULT, ASSESSEES STAY PETITION STANDS D ISMISSED BEING INFRUCTUOUS AND APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 23.03.2012 , SD/- SD/- . . !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER 01 $23 4 JD.(SR.P.S.) ( ' ' ' ') )) ) DATED : 23RD MARCH, , 2012 !/ 5 -6 7!6&8- COPY OF THE ORDER FORWARDED TO: 1 . ! /APPLICANT GHOSAL, BASU & RAY, CHARTERED ACCOUNT ANTS, 8/2, KIRON SANKAR ROY ROAD, 2 ND FLOOR, ROOM NO. 28, KOLKATA-700 001. 2 -.+, / RESPONDENT, ITO, WARD-54(1), KOLKATA. 3 . /$ ( )/ THE CIT(A), KOLKATA 4. /$ / CIT, KOLKATA 5 . ?@ -$ / DR, KOLKATA BENCHES, KOLKATA .6 -/ TRUE COPY, !/$A/ BY ORDER, 3 /ASSTT. REGISTRAR .