Sujay Kumar Saha, Murshidabad V. ITO, Wd-3, Murshidabad, Murshidabad

ITA 993/KOL/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7904 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 15-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. NO . 9 93 / KOL ./201 4 ASSESSMENT YEAR: 200 2 - 20 0 3 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 9 93 / KOL / 20 1 4 ASSESSMENT YEAR : 200 2 - 20 0 3 SUJAY KUMAR SAHA,...................... ..... .... ............. .. .APP ELL ANT KARBALA ROAD , BERHAMPORE, COSSIMBAZAR S.O., MURSHIDABAD - 742 102 [PAN : A KKPS 8469 F ] - VS. - INCOME TAX OFFICER,........................ .............. ... . RESPONDENT WARD - 3, MURSHIDABAD, LALDIGHI, 57, R.N. TAGORE ROAD, BERHAMPORE, MURSHIDABAD - 742 101 APPEA RANCES BY: N O N E , FOR THE ASSESSEE S MT. RANU BISWAS , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 2 5 , 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25 , 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILE D BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - XX XVI , KOLKATA IN APPEAL NO. 157 / CIT(A) - XX XVI / KOL/ WD - 3.MSD/ 0 7 - 0 8/SET ASIDE/10 - 11 DATED 18 . 0 3 .201 4 FOR THE ASSESSMENT YEAR 200 7 - 0 8 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE A ND SMT. RANU BISWAS, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3. IN THE GROUNDS OF APPEAL, IT WAS SUBMITTED BY THE ASSESSEE - APPELLANT THAT THE LD. CIT(APPEALS) HAS PASSED THE APPELLATE ORDER EX - PARTE WITHOUT GIVING REASONABLE OPPORTUNITY OF BE ING HEARD BY ISSUING THE I.T.A. NO . 9 93 / KOL ./201 4 ASSESSMENT YEAR: 200 2 - 20 0 3 PAGE 2 OF 2 NOTICE FOR HEARING IN PROPER MANNER. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(APPEALS). 4. IN REPLY, LD. SR. D.R. DID NOT RAISE ANY SERIOUS OBJECTION. 5. CONSIDERING THE SUBMISSIONS, ALL THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH NOV EMBER , 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 25 TH D AY OF NOVE MBER , 201 4 COPIES TO : (1) SUJAY KUMAR SAHA, KARBALA ROAD, BERHAMPORE, COSSIMBAZAR S.O., MURSHIDABAD - 742 102 (2) INCOME TAX OFFICER, WARD - 3, MURSHIDABAD, LALDIGHI, 57, R.N. TAGORE ROAD, BERHAMPORE, MURSHIDABAD - 742 101 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL K OLKATA BENCHES, KOLKATA LAHA/S R. P.S .