Manoj Kumar Agarwal & Sons HUF, Kolkata V. ITO, Ward - 40(4), Kolkata , Kolkata

ITA 960/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1912 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE
• Assessee Lawyers: AVISHEK BANSAL ACA
• Keywords: Principle of natural justice

Judgement Text

ITA NO.960/KOL/2018 MANOJ KUMAR AGARWAL & SONS HUF A.Y.2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.960/KOL/2018 ASSESSMENT YEAR : 2014-15 MANOJ KUMAR AGARWAL & SONS HUF -VERSUS- I.T.O ., WARD-40 (4) KOLKATA KOLKATA (PAN: AALHM6463L) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI AVISHEK BANSAL, ACA FOR THE RESPONDENT: SHRI PINAKI MUKHERJEE, ADDL.CI T DATE OF HEARING : 02.08.2018. DATE OF PRONOUNCEMENT : 30.08.2018. 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)-12, KOLKATA DATED 0 5.03.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A .Y. 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS, I AM OF THE VI EW THAT PRINCIPLES OF NATURAL JUSTICE REQUIRES THAT I SET ASIDE THE ISSUE TO THE LD CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. ADEQUATE OPPORTUNITY HAS NOT B EEN GIVEN TO THE ASSESSEE IN THE PRESENT CASE BEFORE THE LD. CIT(A) AND ALSO FOR THE REASON THAT THE LD. CIT(A) HAS FAILED TO DISPOSE OFF THE CASE ON MERITS WHICH IS BAD IN LAW. 3. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 30.08.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 30.08.2018. [RG SR.PS] ITA NO.960/KOL/2018 MANOJ KUMAR AGARWAL & SONS HUF A.Y.2014-15 2 COPY OF THE ORDER FORWARDED TO: 1.MANOJ KUMAR AGARWAL & SONS HUF, R.NO.504, SWAIKA CENTRE, 5 TH FLOOR, 4A POLLOCK STREET, KOLKATA-700001. 2. I.T.O., WARD-40 (4), KOLKATA. 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