Anandjeet Singh Ahluwalia, Kolkata V. ITO, Ward - 31(2), Kolkata, Kolkata

ITA 426/KOL/2011

• Counselvise Citation: 42623514 RSA 2011
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 14-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R PURAKAYASTHA
• Assessee Lawyers: AJAY KUMAR
• Keywords: Reasonable cause

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH-B: KO LKATA ( ) . . , , . . , ,) [BEFORE HONBLE SHRI B.R. MITTAL, J.M. & HONBLE SH RI C.D. RAO, A.M] ! ! ! ! /I.T.A. NO. 426/KOL./2011 '# '# '# '# $% $% $% $% /ASSESSMENT YEAR : 2006-2007 ANANDJEET SINGH AHLUWALIA, KOLKATA -VS.- IN COME TAX OFFICER, WARD-31(2), KOLKATA (PAN ACMPA 6409 P) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY KUMAR, A.R. RESPONDENT BY : SHRI B.R. PURAKAYASTHA, D.R. ' ' ' ' /O R D E R PER SHRI B. R. MITTAL, JUDICIAL MEMBER / . . , : THE ASSESSEE HAS FILED THIS APPEAL AGAINST EX-PART E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XIX, KOLKATA DATED 19.11.2010 FOR ASS ESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING, LD. AUTHORIZED REPRESENT ATIVE OF THE ASSESEE STATED THAT ASSESSEE DID NOT APPEAR BEFORE LD. CIT(APPEALS) AS HE WAS NO T AWARE OF THE DATES FIXED FOR HEARING. LD. COUNSEL SUBMITTED THAT IF THE MATTER IS RESTORED TO LD. CIT(APPEALS) HE WILL PRODUCE ALL THE REQUISITE DOCUMENTS BEFORE HIM. LD. DEPARTMENTAL RE PRESENTATIVE HAS NO OBJECTION IF THE MATTER IS RESTORED TO LD. CIT (APPEALS) TO DECIDE THE APPE AL AFRESH AFTER GIVING FRESH OPPORTUNITY OF HEARING TO THE PARTIES. . 3. AFTER HEARING BOTH THE SIDES AND CONSIDERING THE CONTENTS FILED BY THE ASSESSEE, WE ARE SATISFIED THAT NON-APPEARANCE ON BEHALF OF THE ASSE SSEE ON THE DATES FIXED FOR WAS DUE TO A REASONABLE CAUSE. THEREFORE, WE, IN THE INTEREST OF JUSTICE, SET ASIDE THE ORDER OF LD. CIT(APPEALS) AND RESTORE THE ISSUES TO HIM WITH A D IRECTION THAT HE WILL DECIDE THE APPEAL OF THE ITA NO. 426/KOL./2011 2 ASSESSEE AFRESH AFTER GIVING DUE OPPORTUNITY OF HEA RING TO THE PARTIES AND ALSO CONSIDERING SUCH EVIDENCES AS MAY BE PLACED BEFORE HIM. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.06. 2011. SD/- SD/- [C. D. RAO ( . . )] [ B.R . MITTAL / . . ] ACCOUNTANT MEMBER/ JUDICIAL MEMBER/ ] DATED : 07 / 06/ 2011 COPY OF THE ORDER FORWARDED TO: 1. SHRI ANANDJEET SINGH AHLUWALIA, 15, KUSUM, 11, GURU SADAY ROAD, KOLKATA-19. 2. ITO, WARD-31(2), KOLKATA. 3 COMMISSIONER OF INCOME-TAX (APPEALS)- KOLK ATA 4 . CIT- , KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR I.T.A.T., KOLKATA. LAHA, SR. P.S.