Bikash Chandra Singha, Kolkata V. DCIT, Circle - 49, Kolkata, Kolkata

ITA 486/KOL/2012

• Counselvise Citation: 48623514 RSA 2012
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 29-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJIT SAHA
• Assessee Lawyers: SWETA CHAKRABORTY MUKHERJEE

Judgement Text

I.T.A. NOS.:486 / KOL. / 2012 ASSESSMENT YEAR : 2007-08 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI MAHAVIR SINGH (JUDICIAL MEMBER) I.T.A. NO.: 486/ KOL. / 2012 ASSESSMENT YEAR : 2007-08 BIKASH CHANDRA SINGHA, BA-4/3, AKASIA APARTMENT, DESHBANDHUNAGAR, SCHOOL PARA, KOLKATA-700 059....APPELLANT [PAN : ATBPS 8839 H] -VS.- DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-49, KOLKATA ....RESPONDENT APPEARANCES BY: SMT. SWETA CHAKRABORTY (MUKHERJEE), FOR THE APPELLA NT SHRI RANJIT SAHA, SR. D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JULY 30, 2012 DATE OF PRONOUNCING THE ORDER : JULY 30, 2012 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE-APPELLANT HA S CHALLENGED CORRECTNESS OF LEARNED COMMISSIONER OF INCOME TAX ( APPEALS)S ORDER DATED 21 ST FEBRUARY, 2011, IN THE MATTER OF ASSESSMENT U/S. 1 43(3) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2007-0 8. I.T.A. NOS.:486 / KOL. / 2012 ASSESSMENT YEAR : 2007-08 PAGE 2 OF 3 2. THE IMPUGNED ORDER WAS PASSED EX PARTE QUA THE ASSESSEE, AS NONE APPEARED FOR THE ASSESSEE ON THE SCHEDULED DATES OF HEARING. LEARNED COUNSEL SUBMITS THAT THE ASSESSEE HAD REASONABLE CA USE FOR NON- APPEARANCE AS NO NOTICE WAS SERVED ON THE ASSESSEE. LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITS THAT HE HAS NO OBJECTION TO THE MATTER BEING RESTORED TO THE FILE OF FRESH ADJUDICA TION BY THE CIT(APPEALS) FOR GIVING ONE MORE OPPORTUNITY OF HEA RING, BUT THE ASSESSEE SHOULD NOT BE HEARD ON MERITS DIRECTLY AT THIS FORUM. 3. HAVING REGARD TO THE ABOVE DISCUSSIONS, WE DEEM IT FIT AND PROPER TO REMIT THE MATTER TO THE FILE OF THE CIT(A PPEALS) FOR FRESH ADJUDICATION AFTER GIVING ONE MORE OPPORTUNITY OF H EARING TO THE ASSESSEE. THE ASSESSEE IS DIRECTED TO FULLY COOPERA TE IN EXPEDITIOUS DISPOSAL OF APPEAL AND SUO MOTU APPEAR BEFORE THE CIT(APPEALS) ON 11.12.2012 AT 11 A.M. IN CASE LEARNED CIT(APPEALS) IS NOT ABLE TO TAKE HEARING ON THAT DATE, HE WILL ADVISE THE FRESH DATE OF HEARING ON WHICH ASSESSEE IS TO APPEAR. WITH THESE DIRECTIONS, THE M ATTER STANDS RESTORED TO THE FILE OF THE CIT(APPEALS). 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH DAY OF JULY, 2012. SD/- SD/- MAHAVIR SINGH PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 30 TH DAY OF JULY, 2012 I.T.A. NOS.:486 / KOL. / 2012 ASSESSMENT YEAR : 2007-08 PAGE 3 OF 3 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.