Shri Dinesh Kumar Agarwal , Kolkata V. ITO, Ward - 40(4), Kolkata , Kolkata

ITA 715/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2549 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S VENKATRAMA N
• Assessee Lawyers: AVISHEK BANSAL ACA
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.715/KOL/2018 SHRI DINESH KUMAR AGARWAL A.Y.2 014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.715/KOL/2018 ASSESSMENT YEAR : 2014-15 SHRI DINESH KUMAR AGARWAL -VERSUS- I.T.O., W ARD-40 (4) KOLKATA KOLKATA (PAN: ACFPA 9161K) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI AVISHEK BANSAL, ACA FOR THE RESPONDENT: SHRI S.VENKAT RAMAN, ADDL.CIT DATE OF HEARING : 27.08.2018. DATE OF PRONOUNCEMENT : 27.08.2018. 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)-12, KOLKATA DATED 1 3.02.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A .Y. 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT TH E ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT( A) ON THE DATE OF HEARING. THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS AS R EQUIRED BY LAW. HENCE I RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 27.08.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 27.08.2018. [RG SR.PS] ITA NO.715/KOL/2018 SHRI DINESH KUMAR AGARWAL A.Y.2 014-15 2 COPY OF THE ORDER FORWARDED TO: 1.SHRI DINESH KUMAR AGARWAL, C/O RAJESH MOHAN ASSOC IATES, UNIT NO.18, BAGATI HOUSE, 5 TH FLOOR, 34, GANESH CHANDRA AVENUE, KOLKATA-700013. 2. I.T.O., WARD-40 (4), 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