Atasi Saha , Murshidabad V. ITO, Ward - 42(1), Murshidabad, Murshidabad

ITA 805/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5172 (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 CIT SR DR REVE
• Assessee Lawyers: SANJIB K DAS SHARMA
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 805/KOL/2018 ASSESSMENT YEAR: 2014-15 ATASI SAHA.....................APPELLANT INDIRAPALLY RAGHUNATHGUNGE MURSHIDABAD 742 225 [PAN : BUIPS 8088 R] VS. INCOME TAX OFFICER, WARD-42(1), MURSHIDABAD............RESPONDENT APPEARANCES BY: SHRI SANJIB K DAS SHARMA, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI KALYAN NATH, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 6 TH , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 10 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 12, KOLKATA (HEREINAFTER THE LD. CIT(A)), DT. 21/12/2017, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2014-15. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT NEITHER THE ASSESSEE NOR ANY DEPARTMENTAL REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS 2 ITA NO. 1234/KOL/2018 ASSESSMENT YEAR: 2013-14 D.K. ENGINEERING & CONSTRUCTIONS PVT. LTD AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 10 TH DAY OF OCTOBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 10.10.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. 2 . 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 ITA NO. 1234/KOL/2018 ASSESSMENT YEAR: 2013-14 D.K. ENGINEERING & CONSTRUCTIONS PVT. LTD