Shri Deepak Kumar Jalan , Kolkata V. DCIT, Circle - 44, Kolkata , Kolkata

ITA 469/KOL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6645 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 12 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: 2011-2012
• Appeal Filed On: 16-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: S L KOCHAR
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] I.T.A NO. 469/KOL/201 8 ASSESSMENT YEAR : 2011-1 2 SHRI DEEPAK KUMAR JALAN -VS- DCIT, CIRCLE-4 4, KOLKATA [PAN: ACFPJ 7727 E] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S.L. KOCHAR, ADVOCA TE FOR THE REVENUE : SMT. RANU BISWAS, ADDL. C IT DATE OF HEARING : 05.06.2018 DATE OF PRONOUNCEMENT : 27.06.2018 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-13 KOLKATA (HE REINAFTER THE LD. CIT(A)), DT. 20.11.2017 PASSED U/S 250 OF THE INCOME TAX ACT, 19 61 (THE ACT) FOR THE ASSESSMENT YEAR 2011-12. 2. AFTER HEARING RIVAL SUBMISSIONS AND ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, A PERUSAL OF PAPERS ON R ECORD AND ORDERS OF THE LOWER AUTHORITIES BELOW AS WELL AS CASE LAW CITED, I HOLD AS FOLLOWS. 3. I FIND THAT THE LD. CIT(A)AT PAGE 4 OF HIS ORDER RECORDED THAT THE ASSESSEE HAS NOT COMPLIED WITH THE NOTICES AND THAT THE DETAILS REQU IRED BY THE LD. APPELLATE AUTHORITY WERE NOT FURNISHED BY THE ASSESSEE. HENCE THE ISSUE S WERE DECIDED BY THE LD. CIT(A) 2 ITA NO.469/KOL/2018 DEEPAK KUMAR JALAN A.YR .2011-12 2 BASED ON MATERIAL ON RECORD. THE LD. COUNSEL FOR TH E ASSESSEE HAS CONVINCED ME THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM AP PEARING BEFORE THE LD. CIT(A). 4. IN VIEW OF THE ABOVE, THIS APPEAL IS SET ASIDE T O THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUNDS OF NATURAL JUSTICE. 5. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD . CIT(A) WITHIN ONE MONTH FROM THE RECEIPT OF A COPY OF THIS ORDER, TAKE NOTICE AND TH EREAFTER COOPERATE WITH THE LD. CIT(A) IN DISPOSING OFF THIS APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 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. SHRI DEEPAK KUMAR JALAN, C/O, S.L. KOCHAR, ADVOC ATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-700019 2. DCIT, CIRCLE-44, KOLKATA, 3, GOVT. PLACE(WEST), KOLKATA-700001 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