Mrinal Kanti Mondal, North 24 Parganas V. ITO, Ward - 22(3),Kolkata, Kolkata

ITA 571/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2678 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 19-03-2010
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Keywords: Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL 'B BENCH : KOLKATA (BEFORE HONBLE SRI B.R.MITTAL, J.M. AND HON BLE SRI B.C.MEENA, A.M.) I.T.A. NO. 571 /KOL/2010 ASSESSME NT YEAR : 2005-06 MRINAL KANTI MONDAL VS I TO, WARD-22(3), KOLKATA (PAN NO. AEMPM 6161 L) (APPELLANT) (RESPONDENT) APPELLANT BY : S/SRI SOUM ITRA CHOWDHURY,T.K.CHAKROVORTY RESPONDENT BY : SMT.JYOTI KUM ARI. O R D E R PER SHRI B.C.MEENA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT(A)-XIX, KOLKATA DATED 14.01.2010 FOR THE ASSESSMENT YEAR 2 005-06. 2. GROUNDS OF APPEAL READ AS UNDER : 1. FOR THAT THE LD. CIT(A) ERRED BOTH IN LAW AN D FACT BY PASSING EX PARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY TO THE AP PELLANT AND THEREBY CONFIRMING THE ASSESSMENT MADE BY THE A.O. FOR TH E A.Y. 2005-06 2. FOR THAT THE LD. CIT(A) ERRED BOTH IN LAW AND FACT BY CONFIRMING THE ADDITION OF ARREAR INCOME RECEIVED IN SUBSEQUENT YEAR AND ASSESSED ALSO IN THE SUBSEQUENT YEAR AND THEREBY CONFIRMING ONE INCOME TAX TWICE. 3. FOR THAT THE ORDER IS ILLEGAL, ARBITRARY, VOI D-AB-INITIO AND WITHOUT JURISDICTION. 4. FOR THAT THE APPELLANT CRAVES LEAVE TO SU BMIT ADDITIONAL GROUND OR GROUNDS OR TO MODIFY ANY OF THE GROUNDS BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 3. WHILE PLEADING ON BEHALF OF THE ASSESSEE, THE LEARNED A.R. SUBMITTED THAT THE CIT(A) HAS PASSED AN EXPARTE ORDER WITHOUT PROVIDING ANY PROPER OPPORTUNITY TO THE ASSESSEE AND HE PLEADED TO RE MAND THE APPEAL TO THE FILE OF THE CIT(A) TO DECIDE DE NOVO AFTER HEARING THE ASS ESSEE. 4. THE LEARNED D.R. WAS NOT HAVING ANY SERIOUS OBJECTION TO THIS PROPOSAL. 5. AFTER HEARING BOTH THE SIDES, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) TO BE DECIDED DE NOVO AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. 2 6. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.2010 SD/- SD/- (B.R.MITTAL ) (B.C.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23.04.2010. COPY FORWARDED TO :- 1) ITO, WARD 22(3), KOLKATA. 2) MRINAL KANTI MONDAL , KHEYA, SOUTH DURGANAGAR, CHAYAPATH , RABINDRANAGAR, NORTH 24 PGS, PIN- 700 065. 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. BY ORDER ASSIST ANT REGISTRAR I.T.AT., KOLKATA. BCD