Uma Shankar Goenka (HUF), Kolkata V. ITO, Wd-43(3), Kolkata, Kolkata

ITA 781/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99709 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2014
• Court: TRIBUNAL
• Department Lawyers: SNEHOTPAL DUTTA
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC , KOLKATA [BEFORE HON BLE SHRI MAHAVIR SINGH, JM ] IT A NO. 781/KOL/2014 ASSESSMENT YEAR : 2009 - 10 ( A PPELLANT ) (RESPONDENT) UMA SANKAR GOENKA (HUF) - VERSUS - I.T.O., WARD - 43(3 ) KOLK ATA KOLKATA (PAN: AAAHU 3561 N) FOR THE APPELLANT: SHRI MANOJ KATARUKA FOR THE RESPONDENT: SHRI SNEHOTPAL DUTTA , JCIT DATE OF HEARING : 30 .07 .2015. DATE OF PRONOUNCEMENT : 05.08.2015. ORDER THIS APPEAL OF ASSESSEE ARISES FRO M THE ORDER OF LD. CIT(A) - XXX , KOLKATA IN APPEAL NO . 299 / CIT(A) - XXX/WD - 43(3)/2011 - 12 DATED 08.01.2014 . ASSESSMENT WAS FRAMED BY I.T.O., WARD - 43(3 ), KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT ) FOR A.Y . 2009 - 10 VIDE ITS ORDER DATED 30.12.2011. 2. THE LD. AR SHRI MANOJ KATARUKA APPEARED ON BEHALF OF THE ASSESSEE AND SHRI SNEHOTPAL DUTTA, JCIT APPEARED ON BEHALF OF THE REVENUE. 3. DURING THE COURSE OF HEARING , THE LD. AR OF THE ASSESSEE INFORMED ME THAT GROUND NOS. 1 AND 2 ARE NOT PRESSED BY HIM FOR WHICH NECESSARY ENDORSEMENT WAS ALSO DULY MAD E BY HIM. HE FURTHER ARGUED THAT GROUND NOS. 3 TO 5 RAISED BEFORE THE TRIBUNAL ARE PART OF ADDITIONAL GROUNDS OF APPEAL RAISED BY THE ASSESSEE BEFORE THE LD. CIT(A) WHICH WERE NOT ADJUDICATED AT ALL BY THE LD. CIT(A). HENCE, HE PLEADED FOR SETTING ASIDE OF THIS APPEAL TO THE FILE OF LD. CIT(A). 4. THE LD. DR FAIRLY CONCEDED TO THIS ISSUE. ITA NO. 781/KOL/2014 UMA SHANKAR GOENKA (HUF) A.YR. 2009 - 10 2 5. I HAVE HEARD THE RIVAL SUBMISSIONS AND FOUND AT PAGES 53 AND 54 OF TH E PAPER BOOK FILED BY THE ASSESSEE THAT THE ASSESSEE HAD IN FACT RAISED THE ADDITIONAL GROUNDS BEFORE THE LD. CIT(A) WHICH ARE THE SAME GROUNDS I.E. (GROUND NOS. 3 TO 5) RAISED BEFORE THIS HON BLE TRIBUNAL. IT IS ALSO SEEN FROM THE LD. CIT(A) S ORDER THAT THE ADDITIONAL GROUNDS RAISED BY THE ASSESSEE WERE NOT ADJUDICATED BY THE LD. CIT(A). HENCE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, I DEEM IT FIT AND APPROPRIATE TO SET ASIDE THIS APPEAL ON THESE ISSUES (GROUND NOS 3 TO 5) TO THE FILE OF LD. CIT(A) AND DIRECT HIM TO PASS ORDER IN ACCORDANCE WITH LAW. SINCE THE FILE IS RESTORED BACK TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION OF THE ADDITIONAL GROUNDS, I REFRAIN TO GIVE ANY FINDING ON THE MERITS OF THE ISSUE. NEEDLESS TO MENTION, THE ASSESSEE BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNC ED IN TH E COURT . SD/ - [MAHAVIR SINGH] JUDICIAL MEMBER DATE: 05.08.2015. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO : 1 . UMA SHANKAR GOENKA (HUF), 180, MAHATMA GANDHI ROAD, 3 RD FLOOR, KOLKATA - 700007. 2 THE I.T.O., WARD - 43(3 ), KOLKATA. 3 . THE CIT, 4. THE CIT(A) - XXX , KOLKATA. 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY , BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES ITA NO. 781/KOL/2014 UMA SHANKAR GOENKA (HUF) A.YR. 2009 - 10 3