Jamuna Service Station, Murshidabad V. ITO, Ward - 42(4), Murshidabad, Murshidabad

ITA 804/KOL/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4269 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 25-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.804/KOL/2018 JAMUNA SERVICE STATION A.Y.2014 -15 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.804/KOL/2018 ASSESSMENT YEAR : 2014-15 JAMUNA SERVICE STATION . -VERSUS- I.T.O., WA RD-42(4), MURSHIDABAD MURSHIDABAD (PAN: AAFFJ 1778 F) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT: SHRI KALYAN NATH, ADDL. CIT DATE OF HEARING : 05.09.2018. DATE OF PRONOUNCEMENT : 10.10.2018. 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)-102 DATED 30.11.201 7 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 LD. CIT(A) HAS PASSED AN EXPARTE ORDER AND THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. THE LD. CIT(A) HAS N OT DISPOSED OFF THE CASE ON MERITS AS REQUIRED BY LAW. I SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LA W, 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 10.10.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 10.10.2018. [RG SR.PS] ITA NO.804/KOL/2018 JAMUNA SERVICE STATION A.Y.2014 -15 2 COPY OF THE ORDER FORWARDED TO: 1JAMUNA SERVICE STATION,KALADANGA, P.O.DONKAL, MURS HIDABAD 742101. 2. I.T.O., WARD-42 (4), MURSHIDABAD 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