Vikramaditya Singh, Siliguri V. ITO, Ward - 2(2), Siliguri, Siliguri

ITA 692/KOL/2011

• Counselvise Citation: 69223514 RSA 2011
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 06-05-2011
• Court: TRIBUNAL
• Department Lawyers: GOUTAM MONDAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , , , , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / ITA NOS . 692 & 693/KOL/2011 &' ()/ ASSESSMENT YEARS : 2003-04 & 2004-05 (+, / APPELLANT ) SHRI VIKRAMADITYA SINGH, SILIGURI (PAN: AJSPS 6048 R) - & - - VERSUS - . (./+,/ RESPONDENT ) I.T.O., WARD-2(2), SILIGURI +, 0 1 #/ FOR THE APPELLANT: NONE ./+, 0 1 #/ FOR THE RESPONDENT: SHRI GOUTAM MONDAL #2 / ORDER ( (( ( . .. .!' !'!' !'. .. . ) )) ), , , , #$ PER SHRI C.D.RAO, AM THE ABOVE APPEALS ARE FILED BY THE ASSESSEE AGAINS T SEPARATE ORDERS DATED 30.03.2009 OF THE CIT(A)-SILIGURI PERTAINING TO A.Y RS. 2003-04 AND 2004-05 RESPECTIVELY. 2. AT THE TIME OF HEARING NO ONE APPEARED ON BEHAL F OF THE ASSESSEE. ON HEARING THE LD. DR WE DECIDED TO DISPOSE OF THE ABOVE APPEA LS ON MERIT. 3. AFTER HEARING THE LD. DR, IT IS OBSERVED T HAT THE LD. CIT(A) HAS DISPOSED OFF BOTH THESE APPEALS BY OBSERVING THAT THE LD. AUTHORISED REPRESENTATIVE OF THE ASSESSEE FILED A LETTER INFORMING THAT THE ASSESSEE REQUESTED FOR COPIES OF CERTAIN DOCUMENTS WHICH WERE NOT RECEIVED BY HIM TILL THAT DATE. SUBSEQUENT LY, THE LD. CIT(A) HAD GIVEN THREE 2 MORE DATES BUT NONE HAS APPEARED. THUS THE LD. CIT( A) HAS DISPOSED OF THESE TWO APPEALS EX-PARTE. WHEN THE BENCH PROPOSES TO SET AS IDE THE MATTER TO THE FILE OF THE LD. CIT(A) THE LD. DR APPEARING ON BEHALF OF THE REVENU E DID NOT RAISE ANY OBJECTION TO THE SETTING ASIDE OF THE ISSUE. THEREFORE WE IN THE INTEREST OF JUSTICE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATIO N AS PER LAW AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT THE APPEALS OF THE ASSESSEE A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13.06.2011. SD/- SD/- MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , ,, , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 13.06.2011 #2 0 .3 4#3(5- COPY OF THE ORDER FORWARDED TO: 1. SHRI VIKRAMADITYA SINGH, S/O LT.BALDEO SINGH, HYDER PARA, SILIGURI. 2 THE I.T.O., WARD-2(2), SILIGURI. 3. THE CIT, 4. THE CIT(A)-SILIGURI. 5. DR, KOLKATA BENCHES, KOLKATA /3 ./ TRUE COPY, #2&:/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)