Smt. Sipra Ghosh, Midnapore V. I.T.O Wd - 1(2),Midnapore, Midnapore

ITA 537/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83196 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 01-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 14-03-2013
• Court: TRIBUNAL
• Department Lawyers: K K TRIPATHI
• Assessee Lawyers: SUJIT SEKHARESWAR ROY
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, SM C , IN THE INCOME TAX APPELLATE TRIBUNAL SM C BENCH: KOLKATA ( ) BEFORE , ) [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO. 5 37 /KOL/20 1 3 / ASSESSMENT YEAR : 20 0 5 - 0 6 SMT. SIPRA GHOSH (PAN:AGXPG7791B) VS. INCOME - TAX OFFICER, WD - 1(2), MIDNAPORE ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 2 5 . 11 .201 4 DATE OF PRONOUNCEMENT: 26 . 1 1 .201 4 FOR THE APPELLANT : SHRI SUJIT SEKHARESWAR ROY, ADVOCATE FOR THE RESPONDENT : SHRI K. K. TRIPATHI , JCIT, SR. DR / ORDER THIS APPEAL BY ASSESSEE IS ARI SING OUT OF ORDER OF CIT(A) - XXXVI , KOLKATA IN APPEAL NO. 160 /CIT(A) - XXXVI /KOL / WD. - 1(2),MID./07 - 08/527 DATED 1 0 . 1 0 .201 1 . ASSESSMENT WAS FRAMED BY ITO, WARD - 1(2), MIDNAPORE U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 5 - 0 6 VIDE HIS ORDER DATED 31 .12.20 0 7 . 2. AT THE OUTSET, IT IS NOTICED FROM THE ORDER OF AO THAT THE ASSESSEE WAS NOT PROVIDED REASONABLE OPPORTUNITY OF BEING BEARD AND ALSO EVEN THE ORDER OF CIT(A) IS A NON - SPEAKING ORDER. WHEN THIS WAS CONFRONTED TO LD. SR. DR, HE FAIRLY AGREED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF THE AO . IN TERM OF THE ABOVE, I AM OF THE CONSIDERED VIEW THAT THE ASSESSEE SHOULD BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD. HENCE, I SET ASIDE THE ORDER S OF THE AUTHORITIES BELOW AND RESTORE THE MATTER BACK TO THE FILE OF AO SO THAT HE CAN ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES ON MERITS BY PASSING A SPEAKING ORDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . ORDER IS PRONOUNCED IN THE OPEN COURT ON 16.11.2014 SD/ - , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 26 TH NOVEMBER , 201 4 JD.(SR.P.S.) 2 ITA NO. 5 37 /K/201 3 SMT. SIPRA GHOSH AY 20 0 5 - 0 6 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT SMT. SIPRA GHOSH, C/O RATTAN GUHA, ADVOCATE, PSHUDIRAM NAGAR, MIDNAPORE, PIN 721 101 . 2 / RESPONDENT ITO, WARD - 1(2), MIDNAPORE . 3 . ( )/ THE CIT(A), KOLKATA 4. 5. / CIT KOLKATA / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .