ITO, Ward - 41(2), Kolkata, Kolkata V. Shri Shakti Pada Dhar, L/H of Late Jaya Rani Dhat, Kolkata

MA 73/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7244 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 24-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

, , , , , , ,, , IN THE INCOME TAX APPELLATE TRIBU NAL B BENCH : KOLKATA [ . . . . , ,, , . . !' !'!' !' . , #$ #$ #$ #$ ] [BEFORE SHRI N. VIJAYA KUMARAN, J .M. & SHRI C. D. RAO, A.M.] # # # # % % % % /M. A. NO. 73/K OL/2011 [ [[ [ % % % % / I.T.A NO. 1406/KOL/2010] '( )* '( )* '( )* '( )*/ // / ASSESSMENT YEAR : 2003-04 INCOME TAX OFFICER/WARD-41(2) -VS.- SRI SHAKTI PADA DHAR KOLKATA. L/H OF LATE JAYA RANI DHAR KOLKATA . (PAN : ADMPD 6315 N) [ # # # # /APPLICANT ) )) ) ] [ -./0 -./0 -./0 -./0/ // / RESPONDENT] # # # # / FOR THE APPLICANT : / SHRI S. K. ROY -./0 -./0 -./0 -./0 / FOR THE RESPONDENT : / SHRI M. D. SHAH #1 /ORDER . . . . , PER N. VIJAYA KUMARAN, J. M. THIS MISCELLANEOUS APPLICATION IS BY THE DEPARTMENT AGAINST THE DISMISSAL OF THE APPEAL BY THE TRIBUNAL VIDE ITS ORDER DATED 09.05.2011. 2. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND THE LD. COUNSEL FOR THE ASSESSEE AND CONSIDERED THE SUBMISSIONS. 3. THE LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED TH AT ASSESSEE FILED APPEAL BEFORE THE LD. CIT(A) WHEREAS THE DEPARTMENT HAS TAKEN ONE OF THE LEGAL HEIR SHRI SHAKTI PADA DHAR. BEING LEGAL HEIR AGAINST THE ADDRESS TO WHICH NOTICE TO BE SENT , APPEAL FORM NO.36 WHICH WAS BEFORE THE TRIBUNAL. THEREFORE, IN LIMINE DISMISSAL IS NOT JUS TIFIED. THE DEPARTMENT MAY BE GIVEN AN OPPORTUNITY TO CONTEST THE APPEAL AGAINST THE ORDER OF LD. CIT(A). 4. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THER E IS NO MISTAKE APPARENT ON RECORD WHICH REQUIRES TO BE RECTIFIED. HENCE, MISCELLANEOUS APPL ICATION IS TO BE DISMISSED. [ M.A. NO.73/KOL/2011 /ITA NO.1406/KOL/2010] 2 5. ON CONSIDERATION OF THE RIVAL SUBMISSIONS, WE AR E OF THE VIEW THAT THE DEPARTMENT SHOULD BE GIVEN ONE MORE OPPORTUNITY TO DECIDE THE APPEAL AS PREFERRED BY THE DEPARTMENT. NATURAL JUSTICE DEMANDS PROPER OPPORTUNITY TO BE GIVEN BEFORE ADJUD ICATING THE APPEAL. UNDER THE ABOVE CIRCUMSTANCES, WE RECALL THE ORDER OF THE TRIBUNAL DATED 09.05.2011 FOR THE ASSESSMENT YEAR 2003-04 ON THE ABOVE CAPTIONED APPEAL. THE REGISTRY IS DIRE CTED TO FIX THE APPEAL IN ITS REGULAR COURSE OF HEARING. 7. IN THE RESULT, MISCELLANEOUS PETITION OF THE REV ENUE IS ALLOWED. #1 $# #1 $# #1 $# #1 $# 2 3 45 2 3 45 2 3 45 2 3 45 '$ '$ '$ '$ ORDER PRONOUNCED IN THE COURT ON . [ . . !' !'!' !' . , #$ #$ #$ #$ ] [ . . . . , ,, , ] [ C. D. RAO ] [ N. VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : NOVEMBER, 2011. COPY FORWARDED TO : 1. INCOME TAX OFFICER, WARD-41(2), 18, RABINDRA S ARANI, KOLKATA-700 001. 2. SHRI SHAKTI PADA DHAR, L/H. OF LATE JAYA RANI DH AR, 33/4, MURARI PUKUR ROAD, KOLKATA-67. 3. CIT(A)- (4) C.I.T.- 5. D.R., ITAT, KOLKATA. [TRUE COPY] BY ORDER [KKC] DEPUTY/ASSISTANT REGISTRAR I. T.AT., KOLKATA.