Sri Mrityunjoy Sarkar, Kolkata V. I.T.O Wd - 51(3), Kolkata

ITA 702/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1639 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 08-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJIT KR DAS
• Assessee Lawyers: ANIL KOCHAR ADVOCTE
• Keywords: Set aside

Judgement Text

1 ITA NO. 702/KOL/2019 MRITYUNJAY SARKAR, AY - 2008-09 , (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL (SMC) BENCH: KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 702/KOL/2019 ASSESSMENT YEAR: 2008-09 MRITYUNJAY SARKAR (PAN: AQDPS9843G) VS. INCOME-TAX OFFICER, WD -51(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 03.09.2019 DATE OF PRONOUNCEMENT 06.09.2019 FOR THE APPELLANT SHRI ANIL KOCHAR, ADVOCTE FOR THE RESPONDENT SHRI SANJIT KR. DAS, ADDL. CIT, SR. DR ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-15, KOLKATA DATED 25.01.2019 FOR AY 2008-09. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE DREW OUR ATTENTION TO THE FACT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER. ACCORDING TO HIM, THE LD. CIT(A) HAD ISSUED THREE NOTICES WHICH COULD NOT BE SERVED UPON THE ASSESSEE, SO HE COULD NOT APPEAR BEFORE THE LD. CIT(A). THEREAFTER, THE LD. CIT(A) PASSED THE EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OP PORTUNITY BEFORE THE LD. CIT(A), THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLAT E PROCEEDINGS DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 6 TH SEPTEMBER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 6 TH SEPTEMBER, 2019 JD.(SR.P.S.) 2 ITA NO. 702/KOL/2019 MRITYUNJAY SARKAR, AY - 2008-09 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI MRITYUNJAY SARKAR, 5/16, PURBAP ALLY, SODEPUR, KOLKATA- 700 110 2 RESPONDENT ITO, WARD-51(3), KOLKATA. 3. 4. CIT(A)-15, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR