Ashok Kumar Bhutoria , Kolkata V. ITO, Ward - 40(3), Kolkata , Kolkata

ITA 705/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1835 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S VENKATRAMA N
• Assessee Lawyers: V N DATTA
• Keywords: Principle of natural justice; Period of limitation; Reasonable cause

Judgement Text

ITA NO.705/KOL/2018 ASHOK KUMAR BHUTORIA A.Y.2012-1 3 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.705/KOL/2018 ASSESSMENT YEAR : 2012-13 ASHOK KUMAR BHUTORIA -VERSUS- I.T.O., WARD- 40 (3) KOLKATA KOLKATA (PAN: AEGPB 2466 P) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI V.N.DATTA, ADVOCATE FOR THE RESPONDENT: SHRI S.VENKAT RAMAN, ADDL.CIT DATE OF HEARING : 27.08.2018. DATE OF PRONOUNCEMENT : 05.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-2, KOLKATA DATED 17 .08.2017 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2012-13. 2. THERE IS A DELAY OF 143 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE APPLICATION FILED FOR CONDONATION OF DELAY, ALONG W ITH EVIDENCES, I AM CONVINCED THAT THE ASSESSEE HAD REASONABLE CAUSE AND COULD NOT FIL E THE APPEAL WITHIN THE PERIOD OF LIMITATION. HENCE I CONDONE THE DELAY AND ADMIT THE APPEAL. 3. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT TH E AO HAS PASSED AN EX PARTE ORDER. HE HAS NOT ADJUDICATED THE MATTER ON MERITS. THE AS SESSEE HAS DEMONSTRATED BEFORE ME THAT THERE WAS VIOLATION OF PRINCIPLES OF NATURAL J USTICE. HENCE I RESTORE THE APPEAL TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORD ANCE WITH LAW ON THE GROUND OF NATURAL JUSTICE. ITA NO.705/KOL/2018 ASHOK KUMAR BHUTORIA A.Y.2012-1 3 2 4. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 05.09.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 05.09.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.ASHOK KUMAR BHUTORIA, 4, CHNDINI CHOWK STREET, KO LKATA-700072. 2. I.T.O., WARD-40 (3), KOLKATA. 3. C.I.T.(A)- 12, KOLKATA 4. C.I.T-14, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES