Sita Devi Kanodia, Kolkata V. I.T.O.,Ward-40(4), Kolkata

ITA 335/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7327 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 22-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: BRIJESH KUMAR SINGH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• 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. 335/KOL/2019 ASSESSMENT YEAR: 2011-12 SITA DEVI KANODIA......APPELLANT FLAT NO. 404 PARVATI RESIDENCY COMPLEX KOLKATA 700 054 [PAN : AFHPK 3789 E] INCOME TAX OFFICER, WARD 40(4), KOLKATA..........................................................RESPONDENT APPEARANCES BY: SHRI BRIJESH KUMAR SINGH, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 9 TH , 2019 DATE OF PRONOUNCING THE ORDER : JULY 24 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 13, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 15/12/2017, FOR THE ASSESSMENT YEAR 2011-12. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX- PARTE ORDER, WITHOUT GIVING ADEQUATE OPPORTUNITY OF BEING HEARD, TO THE ASSESSEE. THE ASSESSEE FILES AN AFFIDAVIT STATING THAT NO NOTICE OF HEARING WAS RECEIVED AND PRAYED THE APPEAL BE SENT BACK TO THE LOWER AUTHORITIES AND THAT SHE SHALL MAKE DUE COMPLIANCE. UNDER THESE CIRCUMSTANCES, I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, ON THE GROUNDS OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICES. THE ASSESSEE IS DIRECTED TO APPROACH THE LD. CIT(A), TAKE NOTICE AND THEREAFTER APPEAR BEFORE HIM ON THE DATES OF HEARING AS FIXED BY THE LD. CIT(A) AND CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 I.T.A. NO. 335/KOL/2019 ASSESSMENT YEAR: 2011-12 SITA DEVI KANODIA 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 24 TH DAY OF JULY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 24.07.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SITA DEVI KANODIA FLAT NO. 404 PARVATI RESIDENCY COMPLEX KOLKATA 700 054 2. INCOME TAX OFFICER, WARD 40(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES