Mr. kamal Kumar Agarwal, Kolkata V. ITO, Ward 23(2)/ Hoogly, Hooghly

ITA 56/KOL/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3346 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 11-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: R CHOUDHURY; AMIT SHAH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER] I.T.A. NO. 56/KOL/2017 ASSESSMENT YEAR: 2009-10 MR. KAMAL KUMAR AGARWAL.............................................................................................APPELLANT [PAN: AHDPA 8754 B] VS. ITO, WARD-23(2), HOOGHLY.....................................................................RESPONDENT APPEARANCES BY: SH. R. CHOUDHURY, AR & SH. AMIT SHAH, APPEARED ON BEHALF OF THE ASSESSEE. SH. A.K. NAYAK, CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 18 TH , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 29 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA [CIT(A) FOR SHORT] DATED 25.10.2016 FOR AY 2009-10. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEES IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 29 TH NOVEMBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29.11.2019 BIDHAN 2 I.T.A. NO. 56/KOL/2017 ASSESSMENT YEAR: 2009-10 MR. KAMAL KUMAR AGARWAL. COPY OF THE ORDER FORWARDED TO: 1. MR. KAMAL KUMAR AGARWAL, 8/2, KIRAN SHANKAR ROY ROAD, 3 RD FLOOR, ROOM NO. 35 TO 37, KOLKATA-700 001. 2. ITO, WARD-23(2), HOOGHLY. 3. CIT(A)-6, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES