Smt. Bhabani Roy , Howrah V. ITO, Ward - 46(1), Kolkata , Kolkata

ITA 988/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2219 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHSRI SAURAV KUMAR
• Assessee Lawyers: S JHAJHARIA
• Section: 143(3); 80IB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.988/KOL/2018 ASSESSMENT YEAR:2009-10 SMT. BHABANI ROY HOWRAH AMTA ROAD, DOMJUR, HOWRAH-711402 [ PAN NO.AHMPR 0715 L ] / V/S . INCOME TAX OFFICER, WARD-46(1), 3, GOVT. PLACE, KOLKATA-001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S. JHAJHARIA, AR /BY RESPONDENT SHSRI SAURAV KUMAR, ADDL. CIT-DR /DATE OF HEARING 06-11-2018 /DATE OF PRONOUNCEMENT 16-11-2018 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2009-10 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-14, KOLKATAS ORDER DATED 30.08.2015 PASSED IN CASE NO.307/CIT(A)-14/WARD-46(1)/2010-11 INVOLVI NG PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. IT APPEARS AT THE OUTSET THAT THE CIT(A) HAS PAS SED HIS LOWER APPELLATE ORDER EX PARTE THEREBY AFFIRMING THE ASSESSING OFFICERS ACTION D ISALLOWING ASSESSEES SEC. 80IB DEDUCTION CLAIM OF 17,94,548/- IN ASSESSMENT ORDER DATED 26.02.2011. L EARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY CONTENDS DUR ING THE COURSE OF HEARING THAT THE CIT(A) HAD AFFORDED SUFFICIENT OPPORTUNITIES TO THE ASSESSEE FOR PRESENTING HER CASE DURING THE COURSE OF LOWER APPELLATE PROCEEDIN GS. ITA NO.988/KOL/2018 A.Y. 2009-10 SMT. BHABANI ROY VS. ITO WD-46(1), KOL. PAGE 2 3. I FIND NO MERIT IN THE INSTANT ARGUMENTS SINCE T HERE IS NO INDICATION IN THE CIT(A)S EX PARTE ORDER ABOUT ACTUAL SERVICE OF NOTICE. NOR THE CIT( A) HAS ADJUDICATED THE TAXPAYERS GRIEVANCE ON MERITS AS S TIPULATED U/S 250(6) OF THE ACT. I THEREFORE REMIT THE INSTANT ASSESSEES INSTANT GRIE VANCE BACK TO CIT(A) FOR APPROPRIATE ADJUDICATION ON MERITS AFTER AFFORDING THREE EFFECT IVE OPPORTUNITIES OF HEARING. 4. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 16/11/2018 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 16/11/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SMT. BHABANAI ROY, DOMJUR FOKOR DOKAN, H OWRAH AMTA ROAD, DOMJ UR, HOWRAH-711402 2. /RESPONDENT-ITO, WD-46(1), 3 GOVT. PLACE, KOKATA-70 0001 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',