Harshad Ajmera , Kolkata V. ACIT, Circle - 45, Kolkata , Kolkata

ITA 575/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1521 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-12-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY
• Assessee Lawyers: A C BAID
• Keywords: Principle of natural justice; Set aside
• Section: 143(3); 250; 263

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. 575/KOL/2018 ASSESSMENT YEAR: 2008-09 HARSHAD AJMERA............................................................................................. APPELLANT [PAN: ADDPA 3493 M] VS. ITO, WARD-9(2), KOLKATA...............................................................................................RESPONDENT APPEARANCES BY: SH. A.C. BAID, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 02 ND , 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 11 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)-13, KOLKATA [CIT(A) FOR SHORT] U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2008-09. 2. THE ASSESSEE IS AN INDIVIDUAL AND FILED HIS RETURN OF INCOME FOR THE AY 2008-09 ON 11.09.20108 DECLARING NET TAXABLE INCOME OF 48,93,195/-. ASSESSMENT WAS COMPLETED U/S 143(3) OF THE ACT ON 30.12.2010. THEREAFTER A FRESH ASSESSMENT ORDER WAS PASSED U/S 143(3) R.W. SECTION 263 OF THE ACT ON 28.03.2014. ON APPEAL THE LD. FIRST APPELLATE AUTHORITY PASSED AN EX-PARTE ORDER. 3. AGGRIEVED, THE ASSESSEE IS IN APPEAL BEFORE US. 4. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE CONSIDERED OPINION THAT THE APPEAL SHOULD BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AS THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THE LD. CIT(A) STATES THAT NOTICE WAS SERVED TO THE ASSESSEE BUT NO ONE APPEARED. THE ASSESSEE PLEADS THAT NOTICE OF HEARING HAS NOT BEEN SERVED. IN THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 575/KOL/2018 ASSESSMENT YEAR: 2008-09 HARSHAD AJMERA. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 11 TH DECEMBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11.12.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. HARSHAD AJMERA, C/O BAID & COMPANY, CHARTERED ACCOUNTANTS, 10C, BALLYGUNGE CIRCULAR ROAD, 2 ND FLOOR, KOLKATA-700 019. 2. ITO, WARD-9(2), KOLKATA. 3. CIT(A)-13, 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