Dilip B. Desai, Kolkata V. Addl. CIT, Range - 54, Kolkata, Kolkata

ITA 876/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7946 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 22-05-2009
• Court: TRIBUNAL
• Department Lawyers: P C NAYAK
• Keywords: Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL 'C BENCH : KOLKATA (BEFORE HONBLE SMT. DIVA SINGH, J.M. AND HONBLE SRI B.C.MEENA, A.M.) I.T.A. NO. 876/KOL/2009 ASSESSMENT YEAR : 2005-06 DILIP B DESAI VS. ADDL. CIT, RANGE-54, KOLKATA (PAN NO. ADPPD 7773F) (APPELLANT) (RESPONDENT) APPELLANT BY : MA NISH SETH. RESPONDENT BY : SRI P.C.NAYAK. O R D E R PER SHRI B.C.MEENA, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 07.01.09 FOR THE ASSESSMENT YEAR 2005 -06. 2. WHILE PLEADING ON THE FIRST WHICH READS AS TH AT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(APPE ALS) WAS NOT JUSTIFIED IN PASSING THE IMPUGNED ORDER WITHOUT PROVIDING O PPORTUNITY FOR PERSONAL HEARING TO THE APPELLANT. , THE LEARNED A.R. SU BMITTED THAT THE CIT(A) WHO HAS PASSED THE ORDER HAS NOT PROVIDED ANY OPPOR TUNITY TO THE ASSESSEE FOR HEARING. THE LAST DATE OF HEARING WAS 22 ND AUGUST, 2010 WHICH IS EVIDENT FROM THE FACE OF THE ORDER OF THE CIT(A). THEREAFTER , THE ORDER HAS BEEN PASSED ON 7 TH JANUARY, 2009 WHICH IS ALMOST 4 AND MONTHS LAT ER THAN THE DATE OF HEARING. FURTHER HE ALSO SUBMITTE D THAT THE DATE OF HEARING ,I.E. 22 ND AUGUST, 2008 WAS BEFORE THE DIFFERENT CIT(A). TH E ORDER WAS PASSED BY SRI K. HARI PRASAD, CIT(A), KO LKATA. HE WAS INCUMBENT AT A LATER DATE. THE LEARNED A.R., THEREFORE, SU BMITTED THAT THE MATTER 2 MAY BE RESTORED TO THE FILE OF THE CIT(A) FOR FR ESH HEARING OF THE APPEAL AND PASS AN ORDER AFTER PROVIDING AN OPPORTUNITY TO THE ASSESSEE. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE WAS HAVING NO SERIOUS OBJECTION TO THIS PROPOSITION. 4. AFTER HEARING BOTH THE SIDES, WE SET ASIDE THE O RDER OF THE CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) TO BE DECIDED DE NOVO AFTER PROVIDING AN OPPORTUNITY OF HEARING TO THE AS SESSEE. 5. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31.03.2010 SD/- SD/- (DIVA SINGH) (B.C.MEENA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31.03.2010 COPY FORWARDED TO :- 1) ADDL. CIT, RANGE-54, KOLKATA. 2) DILIP B DESAI, CONSTANTIA, B WING, 7 TH FLOOR, 11, DR. U.N.BRAHMACHARI STREET, KOLKATA. 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. (TRUE COPY) BY OR DER ASSISTANT REGISTRAR BCD I.T.AT., KOLKATA.