Dr Arun Kumar Chakraborty, Kolkata V. I.T.O Wd - 21(2),kolkata, Kolkata

ITA 727/KOL/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83103 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2014
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 05-04-2013
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHAWNGTHU ADD L
• Assessee Lawyers: N O N E
• Keywords: Assessment record

Judgement Text

, SMC(B) , IN THE INCOME TAX APPELLATE TRIBUNAL SMC(B) BENCH : KOLKATA () BEFORE , ) [BEFORE SHRI MAHAVIR SINGH, JM] / I.T.A NO.727/KOL/2013 !'/ ASSESSMENT YEAR: 2004-05 DR. ARUN KUMAR CHAKRABORTY VS. INCOME-TAX OFFICER , WD-21(2), KOLKATA (PAN: AAAPC0881H) ($% /APPELLANT ) (&'$%/ RESPONDENT ) DATE OF HEARING: 19.08.2014 DATE OF PRONOUNCEMENT: 02.09.2014 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI DAVID Z. CHAWNGTHU, ADD L. CIT, SR. DR () / ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XIV, KOLKATA IN APPEAL NO. 197/CIT(A)-XIV/KOL/11-12 DATED 04.01.2013. ASSESSM ENT WAS FRAMED BY ITO, WARD-21(2), KOLKATA U/S. 147/143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEARS 2004-05 VIDE HIS ORDER DATED 16.06 .2008. 2. AT THE OUTSET, IT IS SEEN THAT THE ORDER OF CIT( A) IS AN EX PARTE ORDER AND HE HAS NOT DELIBERATED ON MERITS OF THE CASE. WHEN AN APPEAL IS FILED BEFORE CIT(A) HE SUPPOSED TO DECIDE THE ISSUE ON MERIT BY A SPEAKING ORDER EVEN THOUGH THE ASSESSEE IS NOT READY TO APPEAR BEFORE HIM. THE ORDER MUST BE A SPEAKING ORDER AND NOT TH AT THE ASSESSEE HAS NOT OFFERED ANY EXPLANATION OR NOT PRODUCED ANY EVIDENCE. THE CIT( A) CAN DECIDE BASED ON MATERIAL AVAILABLE BEFORE HIM AND HE CAN ALSO CALL FOR REMAND REPORT F ROM AO OR EVEN CAN LOOK AT THE ASSESSMENT RECORDS BEFORE DECIDING THE APPEAL EX PARTE. IN TE RM OF THE ABOVE, I SET ASIDE THE ORDER OF CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR F RESH ADJUDICATION AFTER ALLOWING ANOTHER OPPORTUNITY TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN OPEN COURT ON 02.09.2014. SD/- , (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 2 ND SEPTEMBER, 2014 *+ ,- . JD.(SR.P.S.) 2 ITA NO.727/K/2013 DR. ARUN KUMAR CHAKRABORTY AY 04-05 () / &0 1(0!2- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT DR. ARUN KUMAR CHAKRABORTY, C/O, BOSE I NSTITUTE, 93/1, A.P.C. ROAD, KOLKATA-700 009. 2 &'$% / RESPONDENT ITO, WARD-21(2), KOLKATA. 3 . ) ( )/ THE CIT(A), KOLKATA 4. 5. ) / CIT KOLKATA 089 & / DR, KOLKATA BENCHES, KOLKATA '0 &/ TRUE COPY, ():/ BY ORDER, - /ASSTT. REGISTRAR .