Abhishek Rungta , Kolkata V. ITO, Ward - 45(4), Kolkata , Kolkata

ITA 447/KOL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6651 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 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: 2012-2013
• Appeal Filed On: 15-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SARBANI MUKHERJEE A DDL
• Assessee Lawyers: SHIKHA AGA RWAL ACA
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] I.T.A NO. 447/KOL/201 8 ASSESSMENT YEAR : 2012-1 3 ABHISHEK RUNGTA -VS- ITO, WARD-4 5(4), KOLKATA [PAN: ADHPR 7474 F] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : MISS. SHIKHA AGARWAL, ACA 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 19.12.2017 AGAINST THE ORDER PASSED BY THE I.T.O, WARD-45(4), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE A CT) DATED 27.11.2014 FOR THE ASSESSMENT YEAR 2012-13. 2. AFTER HEARING RIVAL CONTENTIONS AND ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, A PERUSAL OF THE PAPERS ON RECORD, ORDERS OF THE AUTHORITIES BELOW AS WELL AS CASE LAW CITED, I HOLD AS FOLLOWS. 3. I FIND THAT THE LD. CIT(A) HAS PASSED THE ORDER , WITHOUT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE. MOREOVER, HE DID NOT DISPOSE OFF T HE APPEAL ON MERITS. 2 ITA NO.447/KOL/2018 ABHISHEK RUNGTA A.YR .2012-13 2 4. HENCE, ON THE GROUNDS OF NATURAL JUSTICE THIS AP PEAL IS SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE LD. CIT(A) FOR DISPOSAL OFF THE APPEAL. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSE. 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. ABHISHEK RUNGTA, C/O, SRB & ASSOCIATES, A-3/7, G ILANDERS HOUSE, 8, N.S. ROAD, KOLKATA- 700001. 2. ITO, WARD-45(4), KOLKATA, 3, GOVERNMENT PLACE, 2 ND FLOOR, ROOM NO. 2/34A, KOLKATA- 700016. 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