M/s. Behani Brothers, Malda V. ITO, Ward - 1, Malda, Malda

ITA 771/KOL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54465 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 19-05-2011
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANICK
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE . . , !' # # # # /AND $# , !' ) [BEFORE HONBLE SHRI S. V. MEHROTRA, AM & HONBLE S RI MAHAVIR SINGH, JM] #% #% #% #% / I.T.A NO. 771/KOL/2011 $&' () $&' () $&' () $&' ()/ // / ASSESSMENT YEAR: 2004-05 M/S. BEHANI BROTHERS VS. INCOME-TAX OFFICER, WD -1, MALDA (PAN-AAFFB 3686 E) (+, /APPELLANT ) (-.+,/ RESPONDENT ) FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI A. K. PRAMANICK !/ / ORDER PER MAHAVIR SINGH, JM ( $# $# $# $#, , , , !' !' !' !' ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), JALPAIGURI IN APPEAL NO.190/MLD/CIT(A)/JAL/06-07 DATED 23.11.2010. ASSES SMENT WAS FRAMED BY ITO, WARD-1, MALDA U/S.143(3) OF THE INCOME TAX ACT, 1961 (HEREI NAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2004-05 VIDE HIS ORDER DATED 29.12. 2006. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THER E IS ANY APPLICATION FOR ADJOURNMENT PLACED IN FILE. WE AFTER HEARING LD. DR AND PERUSI NG ORDERS OF AUTHORITIES BELOW, FIND THAT ASSESSEE THROUGH ITS GROUNDS OF APPEAL AGITATED AGA INST THE ORDER OF CIT(A) BY ASSERTING THAT ASSESSEE WAS NOT GIVEN SUFFICIENT OPPORTUNITY OF BE ING HEARD. AFTER CONSIDERING THE ORDER OF THE FIRST APPELLATE AUTHORITY, WE FIND THAT CIT(A) PASS ED ORDER EX PARTE. HENCE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORD ER OF CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE O PPORTUNITY OF BEING HEARD TO ASSESSEE. ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPEL LATE PROCEEDING. APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN OPEN COURT. SD/- SD/- . . !' $# $# $# $# , !' (S. V. MEHROTRA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 0 0 0 0 ) )) ) DATED : 10TH AUGUST, 2011 2 ITA 771/K/2011 BEHANI BROTHERS A.Y.04-05 12 $&34 $5 JD.(SR.P.S.) !/ 6 -$$ 7(8- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT M/S. BEHANI BROTHERS, RABINDRA AVENUE, MALDA- 732101. 2 -.+, / RESPONDENT, ITO, WARD-1, MALDA 3 . $/& ( )/ THE CIT(A), JALPAIGURI 4. $/& / CIT, JALPAIGURI 5 . $> -$& / DR, KOLKATA BENCHES, KOLKATA . -$/ TRUE COPY, !/&?/ BY ORDER, #4 /ASSTT. REGISTRAR .