Chandra Kumar Surana HUF, Kolkata v. I.T.O.,Ward-31(3), Kolkata

ITA 1230/KOL/2019 | 2015-2016
Pronouncement Date: 27-11-2019 | Result: Partly Allowed

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Appeal Details

RSA Number 123023514 RSA 2019
Assessee PAN AADHC1937P
Bench Kolkata
Appeal Number ITA 1230/KOL/2019
Duration Of Justice 6 month(s) 6 day(s)
Appellant Chandra Kumar Surana HUF, Kolkata
Respondent I.T.O.,Ward-31(3), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 27-11-2019
Date Of Final Hearing 20-11-2019
Next Hearing Date 20-11-2019
Last Hearing Date 28-10-2019
First Hearing Date 28-10-2019
Assessment Year 2015-2016
Appeal Filed On 21-05-2019
Judgment Text
1 ITA NO. 1230/KOL/2019 CHANDRA KUMAR SURANA HUF AY- 2015-16 B(SMC) IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . ) [BEFORE SHRI A. T. VARKEY JM] ITA NO.1230/KOL/2019 ASSESSMENT YEAR: 2015-16 CHANDRA KUMAR SURANA HUF (PAN: AADHC1937P) VS. INCOME-TAX OFFICER WD-31(3) KOLKATA APPELLANT RESPONDENT DATE OF HEARING 20.11.2019 DATE OF PRONOUNCEMENT 27.11.2019 FOR THE APPELLANT SHRI ARYAN KOCHAR ADVOCATE FOR THE RESPONDENT SHRI JAYANTA KHANUA JCIT SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-9 KOLKATA DATED 30-04-2019 FOR THE ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET ITSELF THE LD. COUNSEL FOR THE AS SESSEE SHRI ARYAN KOCHAR ADVOCATE APPEARING FOR THE ASSESSEE CONTENDED THAT IT IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AFTER ISSUING TWO NOTICES WHICH COULD NOT BE ACTED UPON BY THE ASSESSEE FOR THE REASON WHICH WAS BEYOND THE CONTROL OF THE ASSESSEE SO HE COULD NOT APPEAR BEFORE THE LD. CIT(A) AND IT WAS NOT INTENTIONAL ON THE PART OF THE ASSESSEE. T HEREAFTER THE LD. CIT(A) PASSED THE EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CA SE. TAKING NOTE OF THE AFORESAID FACTS I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A) THEREFORE I AM INCLINED TO SET ASIDE THE O RDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO A DJUDICATION ON MERITS AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY. 3. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 27TH NOVEM BER 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :27TH NOVEMBER 2019 JD.(SR.P.S.) 2 ITA NO. 1230/KOL/2019 CHANDRA KUMAR SURANA HUF AY- 2015-16 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT CHANDRA KUMAR SURANA HUF FLAT NO. 6 B ARCH SHIVAM 2 LOWER RAWDON STREET KOLKATA-700 020. 2 RESPONDENT ITO WARD-31(3) KOLKATA. 3. 4. 5. CIT(A)-9 KOLKATA (SENT THROUGH E-MAIL) CIT- KOLKATA. DR ITAT KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY BY ORDER ASSISTANT REGISTRAR