Sri Asesh Kumar Jana, Paschim Medinipur V. ITO, WD-1(2), Midnapore, Midnapore

ITA 368/KOL/2015

• Counselvise Citation: 36823514 RSA 2015
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 07-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUCHETA CHATTOPADHYAY
• Assessee Lawyers: RATAN KUMAR GUHA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC , KOLKATA (BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ) ITA NO. 368 /KOL/201 5 : ASSTT. YEAR : 2006 - 2007 SRI ASESH KUMAR JANA PAN: A ELPJ 1577Q VS ITO, WARD - 1 ( 2 ) , MIDNAPUR (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI RATAN KUMAR GUHA, ADVOCATE RESPONDENT BY : SMT. SUCHETA CHATTOPADHYAY , JCIT, SR.DR DATE OF HEARING : 26 .08 .2015 DATE OF PRONOUNCEMENT : 27 .08 .2015 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISS IONER OF INCOME - TAX (APPEALS) - 11 , KOLKATA DATED 02.02.2015 FOR THE ASSESSMEN T YEAR 2006 - 07 . 2 . AT THE TIME OF HEARING, T HERE WAS AN APPLICAT ION FOR ADJOURNMENT FILED ON BEHALF OF THE ASSESSEE. I REJECT THE SAME AND PROCEED TO DISPOSE OFF THIS CASE . 3 . I HAVE HEARD THE LD. DR . ON GOING THROUGH THE ORDER OF THE FIRST APPELLATE AUTHORITY, I AM OF THE CONSIDERED OPINION THAT, THE APPEAL SHOULD B E RESTORED TO THE FILE OF THE LD. CIT(A) ON THE GROUND OF NATURAL JUSTICE. THE LD. CIT(A) SHALL GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD AND THEN DISPOSE OFF THE MATTER DE NOVO ON MERITS. 2 ITA NO. 368 /KOL/2015 SRI ASESH KUMAR JANA ASSESSMENT YEAR: 20 0 6 - 07 3.1 THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY ON 3 RD NOVEMBER, 2015 AND GET SERVICE OF NOTICE OF HEARING AND THEREAFTER CO - OPERATE IN DISPOSING OFF THE APPEAL. 4 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OP EN COURT ON 27 /08 /2015. SD/ - ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED: 27 /08 /2015 TALUKDAR/SR.PS COPY OF ORDER FORWARDED TO: 1 RATAN KU MAR GUHA, KSHUDIRAM NAGAR, PASCHIM MEDINIPUR 721 101 2 ITO, W ARD - 1(2 ), MIDNAPORE 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA