Manoj Kumar jhajharia, Kolkata V. ITO, Ward 35(4), Kolkata, Kolkata

ITA 555/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1095 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOUTAM PATRA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 555/KOL/2017 ASSESSMENT YEAR: 2013-14 MANOJ KUMAR JHAJHARIA.......................APPELLANT [PAN : ACQPJ 4886 P] ITO, WARD-35(4),KOLKATA.......RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE APPELLANT. SHRI GOUTAM PATRA, ADDL. CIT, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : OCTOBER 18, 2017 DATE OF PRONOUNCING THE ORDER : NOVEMBER 8, 2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, (HEREINAFTER THE LD. CIT(A)), DATED 09.01.2017 PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2013-14. 2. THE ASSESSEE FILES AN APPLICATION SEEKING ADJOURNMENT OF THE MATTER. I REJECT THE SAME AS I AM OF THE OPINION THAT IT IS NOT OF THE CASE FOR GRANT OF ADJOURNMENT. 3. AFTER HEARING THE LD. DR, I FIND THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER. HE HAS CONCLUDED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL. 4. MY VIEW IS THAT THE APPEAL IS TO BE SET ASIDE TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF 2 MANOJ KUMAR JHAJHARIA I.T.A. NO. 555/KOL/2017 ASSESSMENT YEAR: 2013-14 BEING HEARD. I ALSO DIRECT THE LD. CIT(A) TO CONSIDER THE DECISION OF THIS BENCH IN THE CASE OF MAHENDRA KUMAR BAID VS. ACIT, CIR 35, KOLKATA I.T.A NO.1237/KOL/2017 OF ITAT A BENCH, KOLKATA WHILE ADJUDICATING THIS CASE, AS THE ASSESSEE CLAIMS THAT THE ISSUE IS COVERED IN HIS FAVOUR BY THIS DECISION. 5. THE ASSESSEE IS DIRECTED TO COOPERATE IN THE DISPOSAL OF THE APPEAL. 6. IN THE RESULT, THE APPEAL FOR THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 8 TH NOVEMBER, 2017. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 08.11.2017 RS, SPS COPY OF THE ORDER FORWARDED TO: 1 . MANOJ KUMAR JHAJHARIA, C/O ABHISHEK SAREES, 58, SIR HARI RAM GOENKA STREET, 3 RD FLOOR, KOLKATA 700 007. 2 . ITO WARD 35(4), KOLKATA, AAYAKAR BHAWAN, POORVA, 110 SHANTIPALLY, KOLKATA 700 107. 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES