Gopal Krishna Sharma, Kolkata V. ITO, Ward - 48(3), Kolkata , Kolkata

ITA 7/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7207 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 02-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SITAL CHANDRA DAS
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 7/KOL/2018 ASSESSMENT YEAR: 2011-12 GOPAL KRISHNA SHARMA............................APPELLANT 111, RABINDRAPALLY, KESTOPUR KOLKATA - 700101 [PAN : ALWPS 5608 K] VS. INCOME TAX OFFICER, WARD-48(3) KOLKATA......................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SITAL CHANDRA DAS, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 30 TH , 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 28 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 14 KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 29/06/2017, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE BY RPAD. THERE WAS NO APPLICATION MOVED BY THE ASSESSEE FOR ADJOURNMENT EITHER. UNDER THE CIRCUMSTANCES WE DISPOSE OF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 2. AFTER HEARING THE LD. D/R AND PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AND EX-PARTE ORDER WAS PASSED. AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH 2 ITA NO. 70/KOL/2018 ASSESSMENT YEAR: 2012-13 SRI SANTOSH KUMAR SARAOGI LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 28 TH DAY OF SEPTEMBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 28.09.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SRI SANTOSH KUMAR SARAOGI 22, BRABOURNE ROAD KOLKATA 700 001 2. INCOME TAX OFFICER, WARD-36(3) KOLKATA 3. CIT(A)- 4. CIT- 15 , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES