Paras Mal Pagaria, Kolkata V. ITO, Ward - 47(4), Kolkata, Kolkata

ITA 436/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2615 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 26-02-2010
• Court: TRIBUNAL
• Department Lawyers: O P AGARWAL
• Assessee Lawyers: G C ROY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE SHRI D. K. TYAGI, JM & SHRI B. C. MEENA, AM ] I.T.A. NO. 436/KOL/2010 ASSESSMENT YEAR : 2005-06 PARAS MAL PAGARIA -VS- INCOME-TAX OFFICER, WD-4 7(4), KOLKATA. (PA NO. AEXPP 7240 K) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI G. C. ROY RESPONDENT BY : SRI O . P. AGARWAL O R D E R PER D. K. TYAGI, JM : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A), KOLKATA DATED 06.01.2010 FOR THE ASSES SMENT YEAR 2005-06 ON THE FOLLOWING GROUND : THAT ON FACTS AS WELL AS ON LAW THE LD. CIT(A)HAS ERRED IN DISMISS AND CONFIRMING THE DISALLOWANCE MADE BY THE LD. AO OF RS.46,816/- WITH OUT CONSIDERING THE PROVISION OF ACT AS STATED U/S. 44AF & 44AA AND WITHOUT GIVEN PR OPER OPPORTUNITY OF BEING HEARD. 2. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT DUE TO THE ILLNESS HE COULD NOT ATTEND BEFORE THE L D. CIT(A) AND THE LD. CIT(A) WITHOUT AFFORDING OPPORTUNITY PASSED THE ORDER EX PARTE. HE , THEREFORE, PRAYED BEFORE THE BENCH TO GRANT HIM ONE MORE OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE LD. CIT(A) AND FOR WHICH THE MATTER MAY BE RESTORED TO THE FILE OF THE LD. CIT(A). THE LD. DR DID NOT RAISE SERIOUS OBJECTION TO THIS PRAYER OF THE ASSES SEE. HENCE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE RESTORE THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE AFRESH AFTER AFFORDING REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE A PPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). 3. IN THE RESULT, THE APPEAL STANDS ALLOWED FOR STA TISTICAL PURPOSES. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH APRIL,, 2010 2 COPY TO : 1. SRI PARAS MAL PAGARIA, C/O K. M. GULGULIA & CO. 3, SYNAGOGUE STREET, 2 ND FLOOR, ROOM NO. 17, KOLKATA-1. 2. ITO, WD-47(4), KOLKATA 3. C.I.T.(A), , KOLKATA 4. C.I.T., 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA