Sri Manoj Kumar More, Kolkata V. I.T.O., Ward -2(1), Siliguri, Darjeeling

ITA 87/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2447 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 14-01-2010
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Assessee Lawyers: S JHAJHARIA
• Keywords: Set aside

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA () . . , , ! .'#. , $% [BEFORE SRI B. R. MITTAL, JM & SRI C. D. RAO , AM] !& !& !& !& / ITA NO.87 /KOL/2010 '( )* '( )* '( )* '( )*/ // / ASSESSMENT YEAR : 2004-05 SRI MANOJ KUMAR MORE . -VS- INCOME-TAX OFFICER, WD-2(1), SILIGURI (PA NO.ADTPM 4887 F) (,- / APPELLANT ) (./,-/ RESPONDENT ) FOR THE APPELLANT: : 0 /SRI S. JHAJHARIA FOR THE RESPONDENT 0 /SRI A. K. PRAMANIK $1 / ORDER PER B. R. MITTAL, ( . . . . . . . . ) )) ), , , , ) : THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2004-05 AGAINST AN EX PARTE ORDER OF THE LD. CIT(A) DATED 22ND OCTOBER, 2009. 2. ONE OF THE GROUNDS TAKEN BY THE ASSESSEE IS THAT THE LD. CIT(A) HAS DECIDED THE APPEAL EX PARTE WITHOUT GIVING REASONABLE AND PROPE R OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. AT THE TIME OF HEARING, THE LD. AR SUBMITTED THA T IF THE MATTER IS RESTORED TO THE LD. CIT(A) THE ASSESSEE WILL FURNISH THE REQUISITE DETAILS AS THE LD. CIT(A) HAS DECIDED THE APPEAL EX PARTE BY REJECTING THE REQUEST FOR AD JOURNMENT APPLIED FOR. 4. THE LD. DR SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE LD. CIT(A) FOR FRESH CONSIDERATION. 5. IN VIEW OF THE ABOVE SUBMISSIONS OF THE LD. REPR ESENTATIVES OF THE PARTIES AND CONSIDERING THE FACTS OF THE CASE, WE, IN THE INTER EST OF JUSTICE, SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL TO HIM WITH A DIRECTION TO DECIDE THE SAME AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE PARTIES AND CONSIDERING SUCH EVIDENCE AS MAY BE FILED BEFORE HIM. THEREFORE, THE GROUND NO. 1 OF THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 2 6. IN VIEW OF THE ABOVE, THE OTHER GROUNDS TAKEN BY THE ASSESSEE DISPUTING THE CONFIRMATION OF THE ADDITIONS DO NOT REQUIRE ANY AD JUDICATION AT THIS STAGE. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . .. .'# '#'# '#. .. . , , , , $% $% $% $% . . . . . . . . (C. D. RAO) (B. R. MITTAL) ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( (#% #% #% #%) )) ) DATED : 26TH JULY, 2010 23 '45 6 JD.(SR.P.S.) $1 7 .8 9$8):- COPY OF THE ORDER FORWARDED TO: 1. ,- /APPELLANT - SRI MANOJ KUMAR MORE, C/O M/S. SALAR PURIA JAJODIA & CO. 7, C.R. AVENUE, KOLKATA-700 072.. 2 ./,- / ITO, WARD-2(1),SILIGURI 3. 1'/ THE CIT, SILIGURI 4. 1' ()/ THE CIT(A), SILIGURI . 5. AB .' / DR, KOLKATA BENCHES, KOLKATA /8 ./ TRUE COPY , $1'C/ BY ORDER , D !5 / DEPUTY REGISTRAR .