Binod Kumar Agarwala, Malda V. ITO, Ward-1, Malda, Malda

ITA 41/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99721 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUCHETA CHATTOPADHYAY
• 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. 41 /KOL/201 5 : ASSTT. YEAR : 2009 - 2010 BINOD KUMAR AGAR WALA [THROUGH NAVIN AGARWAL (L.R.)] PAN: A CNPA 6884D VS ITO, WARD - 1 , MALDA (APPELLANT) (RESPONDENT) A PPELLANT BY : NONE RESPONDENT BY : SMT. SUCHETA CHATTOPADHYAY , JCIT, SR.DR DATE OF HEARING : 26 .08 .2015 DATE OF PRONOUNCEMENT : 27 .08 .20 15 ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISS IONER OF INCOME - TAX (APPEALS) , JALPAIGURI DATED 12.09.2014 FOR THE ASSESSMEN T YEAR 2009 - 10 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, DESPITE ISSUANCE OF NOTICE BY REGISTERED POST. UNDER THESE CIRCUMSTANCES, I DISPOSE OFF THIS CASE EX PARTE QUA THE ASSESSEE, ON MERITS, AFTER HEARING THE LD. DR. 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 BE 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. 41 /KOL/2015 BINOD KUMAR AGARWALA ASSESSMENT YEAR: 20 0 9 - 10 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 STA TISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 27 /08 /2015. SD/ - ( J. SUDHAKAR REDDY ) ACCOUNTANT MEMBER DATED: 27 /08 /2015 TALUKDAR/SR .PS COPY OF ORDER FORWARDED TO: 1 BINOD KUMAR AGARWALA, (THROUGH NAVIN AGARWAL (L.R.), N.H. 34, RATHBARI, MALDA - 732 101 2 ITO, W ARD - 1 , M ALDA 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA