Bahety Brothers, Kolkata V. I.T.O Wd - 34(1),kolkata, Kolkata

ITA 745/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3378 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 08-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK VERMA JCITSRDR
• Assessee Lawyers: VARSHA JALAN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 745 / KOL / 2013 ASSESSMENT YEAR :2009-10 BAHETY BROTHERS C/O MANISH DOKANIA, 12 MANGO LANE, KOLKATA 70001 [ PAN NO.AACFB 9666K ] V/S . INCOME TAX OFFICER, WARD-34(1), 110, SHANTIPALLY, KOLKATA-700 103 /APPELLANT .. / RESPONDENT /BY APPELLANT MISS VARSHA JALAN, ADVOCATE /BY RESPONDENT SHRI VIVEK VERMA, JCIT, SR-DR /DATE OF HEARING 15-12-2015 /DATE OF PRONOUNCEMENT 20-01-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS)-XX, KOLKATA IN APPEAL NO.323/C IT(A)-XX/WD-34(1)/11- 12/KOL. DATED 13.02.2013. ASSESSMENT WAS FRAMED BY ITO WARD-34(1), KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HER EINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 30.12.2011 FOR ASSESSMEN T YEAR 2009-10. 2. AT THE OUTSET, IT WAS OBSERVED THAT LD. CIT(A) H AS PASSED EX PARTE ORDER. FROM THE APPELLATE ORDER, WE FIND THAT SUFFI CIENT OPPORTUNITIES WERE PROVIDED TO ASSESSEE ON DIFFERENT DATES FOR CONTEST ING ITS APPEAL. HOWEVER, ITA NO.745/KOL/2013 A.Y. 2009-10 BAHETY BROTHERS V. ITO WD-34(1), KOL. PAGE 2 BEFORE US LD. AR SUBMITTED THAT ONLY ONE OPPORTUNIT Y I.E. 19.09.2012 WAS PROVIDED TO ASSESSEE AND AFTER THAT NO NOTICE WAS I SSUED UPON ASSESSEE. LD. DR RELIED ON THE ORDER OF CIT(A). 3. WE HAVE PERUSED THE RECORDS AND WE FIND THAT THE ASSESSEE HAD ONLY ONE OPPORTUNITY BEFORE CIT(A). IT IS NOT CORRECT T O SAY THAT THE ASSESSEE WAS GIVEN DUE OPPORTUNITY ON DIFFERENT DATES. WE THERE FORE DEEM IT FIT AND PROPER IN THE INTEREST OF JUSTICE AND FAIR PLAY, TO REMIT THE MATTER BEFORE LD. CIT(A) FOR FRESH ADJUDICATION AS PER LAW. NEEDLESS TO SAY THAT ASSESSEE SHOULD CO- OPERATE BEFORE APPELLATE STAGE. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 20/ 01/2016 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 20 / 0 1/201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-BAHETY BROTHERS, C/O MANISH DOKANIA, 12 MANGO LANE, KOL-01 2. /RESPONDENT-ITO, WD-34(1), 110 SHANTIPALLY, KOLKATA -700 103 3. ) *+, , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5.01233*+, , *+ , / DR, ITAT, KOLKATA 6.26789 / GUARD FILE. BY ORDER/ ,, /TRUE COPY/ / , *+ ,