Sri Satyajit Ghosh, Kolkata V. ITO, Ward -54(4) Kol., Kolkata

ITA 352/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6624 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SARBANI MUKHERJEE A DDL
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] I.T.A NO. 352/KOL/201 7 ASSESSMENT YEAR : 2008-0 9 SHRI SATYAJIT GHOSH -VS- ITO, WARD-45(4), KOLKATA [PAN: ADQPG 6522 Q] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI RAJEEVA KUMAR, ADVO CATE FOR THE REVENUE : SMT. SARBANI MUKHERJEE, A DDL. CIT DATE OF HEARING : 02.06.2018 DATE OF PRONOUNCEMENT : 27.06.2018 ORDER THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA [ IN SHORT THE LD CITA] DATED 03.10.2016 AGAINST THE ORDER PASSED BY THE I.T.O, WARD-40(4), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 144 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT ) DATED 30.12.2010 FOR THE ASSESSMENT YEAR 2008-09. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. FIRST APPELLATE AUTHORITY HAS PASSED AN EX PARTE ORDER. 3. THE AO HAS ALSO PASSED AN EX PARTE ORDER. THE AS SESSEE HAS CONVINCED ME THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING BE FORE THE AO AS WELL AS BEFORE LD. CIT(A). 2 ITA NO.352/KOL/2017 SHRI SATYAJIT GHOSH A.YR .2008-09 2 4. THUS, ON THE GROUND OF NATURAL JUSTICE I RESTORE THIS MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 5. THE ASSESSEE SHALL APPEAR WITHIN ONE MONTH OF RE CEIPTS OF THIS ORDER BEFORE THE LD. AO, TAKE NOTICE AND THEREAFTER CO-OPERATE WITH THE AO IN DISPOSING OFF THE CASE. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 27.06.2018 SD/- [ J.SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 27.06.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. SHRI SATYAJIT GHOSH, 170, BAGMARI ROAD, KOLKATA- 700054. 2. ITO, WARD-45(4), KOLKATA, 3, GOVT. PLACE, KOLKAT A-700001. 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S