Ram Gopal Agarwal, Kolkata v. ITO, Ward-45(1), Kolkata, Kolkata

ITA 1357/KOL/2019 | 2011-2012
Pronouncement Date: 04-11-2019 | Result: Partly Allowed

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Appeal Details

RSA Number 135723514 RSA 2019
Assessee PAN AFIPA6080M
Bench Kolkata
Appeal Number ITA 1357/KOL/2019
Duration Of Justice 5 month(s)
Appellant Ram Gopal Agarwal, Kolkata
Respondent ITO, Ward-45(1), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 04-11-2019
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 04-11-2019
Last Hearing Date 04-11-2019
First Hearing Date 04-11-2019
Assessment Year 2011-2012
Appeal Filed On 03-06-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 1357/KOL/2019 ASSESSMENT YEAR: 2011-12 RAM GOPAL AGARWAL.............................APPELLANT C/O. GAURAV MATHUR ADVOCATE 1B NANDO MALLICK LANE JHUNJHUNWALA HOUSE KOLKATA 700 006 [PAN: AFIPA 6080 M] VS. INCOME TAX OFFICER WARD-45(1) KOLKATA.....................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBOJYOTI RAY JCIT SR. D/R APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 4 TH 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 4 TH 2019 O R D E R PER J. SUDHAKAR REDDY AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 01 KOLKATA (HEREINAFTER THE LD.CIT(A)) PASSED U/S. 250 OF THE INCOME TAX ACT 1961 (THE ACT) DT. 27/02/2019 FOR THE ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN APPLICATION SEEKING ADJOURNMENT. THE SAME IS REJECTED AS IN OUR VIEW THIS IS NOT A FIT CASE FOR GRANT OF ADJOURNMENT. UNDER THESE CIRCUMSTANCES WE DISPOSE OFF THE CASE EX-PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. ON PERUSING THE ORDER PASSED BY THE LD. CIT(A) WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATI WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD ON THE GROUNDS OF NATURAL JUSTICE. 4. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA THE DATED : 04.11.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. RAM GOPAL AGARWAL C/O. GAURAV MATHUR ADVOCATE 1B NANDO MALLICK LANE JHUNJHUNWALA HOUSE KOLKATA 700 006 2. INCOME TAX OFFICER WARD- 45(1) KOLKATA 3. CIT(A)- 4. CIT- 5. CIT(DR) KOLKATA BENCHES KOLKATA. 2 RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATI ON IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD ON THE IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA THE 4 TH DAY OF NOVEMBER 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER OPY OF THE ORDER FORWARDED TO: C/O. GAURAV MATHUR ADVOCATE 45(1) KOLKATA SENT THROUGH E-MAIL. 5. CIT(DR) KOLKATA BENCHES KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES I.T.A. NO. 1357/KOL/2019 ASSESSMENT YEAR: 2011-12 RAM GOPAL AGARWAL ON IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD ON THE IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES