Nitin Gupta, Kolkata V. I.T.O Wd - 30(3),kolkata., Kolkata

ITA 591/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83197 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 19-03-2013
• Court: TRIBUNAL
• Department Lawyers: K K TRIPATHI
• Assessee Lawyers: JAI NARAYAN GUPTA
• Keywords: Opportunity of being heard
• Section: 144

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 91 /KOL/20 1 3 / ASSESSMENT YEAR : 20 0 6 - 0 7 NITIN GUPTA, C/O GOODLUCK CYCLE PVT. LTD. VS. INCOME - TAX OFFICER,WD - 30 ( 3 ), MIDNAPORE ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 2 5 . 11 .201 4 DATE OF PRONOUNCEMENT: 26 . 1 1 .201 4 FOR THE APPELLANT : SHRI JAI NARAYAN GUPTA, FCA FOR THE RESPONDENT : SHRI K. K. TRIPATHI , JCIT, SR. DR / ORDER THIS APPEAL BY ASSESSEE IS ARI SING OUT OF ORDER OF CIT(A) - X IV , KOLKATA IN APPEAL NO. 375 /CIT(A) - X IV /KOL / 08 - 09 DATED 2 1 . 1 2 .201 2 . ASSESSMENT WAS FRAMED BY ITO, WARD - 30(3) , KOLKATA U/S. 14 4 OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 6 - 0 7 VIDE HIS ORDER DATED 1 8 .12.20 0 8 . 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 26.11.2014 SD/ - , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 26 TH NOVEMBER , 201 4 JD.(SR.P.S.) 2 ITA NO. 591 /K/201 3 NITIN GUPTA AY 20 0 6 - 0 7 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT SH. NITIN GUPTA , C/O GOODLUCK CYCLE PVT. LTD., 9/12, LALBAZAR STREET, KOLKATA - 700 001 2 / RESPONDENT ITO, WARD - 30 ( 3 ), KOLKATA . 3 . ( )/ THE CIT(A), KOLKATA 4. 5. / CIT KOLKATA / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .