Preety Garg, Siliguri v. ITO, Ward-1(3), Jalpaiguri

ITA 1362/KOL/2019 | 2015-2016
Pronouncement Date: 29-11-2019 | Result: Allowed

Appeal Details

RSA Number 136223514 RSA 2019
Assessee PAN ADQPG1316A
Bench Kolkata
Appeal Number ITA 1362/KOL/2019
Duration Of Justice 5 month(s) 26 day(s)
Appellant Preety Garg, Siliguri
Respondent ITO, Ward-1(3), Jalpaiguri
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 29-11-2019
Last Hearing Date 05-11-2019
First Hearing Date 05-11-2019
Assessment Year 2015-2016
Appeal Filed On 03-06-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER] I.T.A. NO. 1362/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. PREETY GARG..................................................................................................................APPELLANT [PAN: ADQPG 1316 A] VS. ITO WARD-1(3) JALPAIGURI...................................................................RESPONDENT I.T.A. NO. 1363/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. NANDA GARG..................................................................................................................APPELLANT [PAN: ADMPG 1109 M] VS. ITO WARD-1(3) JALPAIGURI...................................................................RESPONDENT I.T.A. NO. 1364/KOL/2019 ASSESSMENT YEAR: 2015-16 MR. RAJESH KUMAR GARG....................................................................................................APPELLANT (L.H. OF ROSHAN LAL GARG) [PAN: ADFPG 9627 F] VS. ITO WARD-1(3) JALPAIGURI...................................................................RESPONDENT APPEARANCES BY: SH. RAHUL SURANA ACA APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY JCIT SR. DR APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 05 TH 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 29 TH 2019 ORDER PER J. SUDHAKAR REDDY AM :- THESE THREE APPEALS ARE FILED BY THE ASSESSEES AND ARE DIRECTED AGAINST SEPARATE BUT IDENTICAL EX-PARTE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) JALPAIGURI [CIT(A) FOR SHORT] DATED 12.03.2019 IN THE CASE OF MRS. PREETY GARG 26.02.2019 IN THE CASE OF MRS. NANDA GARG AND 26.02.2019 IN THE CASE OF MR. RAJESH KUMAR GARG (L.H. OF ROSHAN LAL GARG). AS THE ISSUES ARISING IN ALL THESE ARE COMMON FOR THE SAKE OF CONVENIENCE THEY ARE HEARD TOGETHER AND DISPOSED OFF BY THIS COMMON ORDER. 2 I.T.A. NOS. 1362 1363 & 1364/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. PREETY GARG MRS. NANDA GARG MR. RAJESH KUMAR GARG 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. PETITIONS WERE FILED FOR ADJOURNMENT. AS IN MY VIEW THESE ARE NOT THE FIT CASES FOR GRANT OF ADJOURNMENT I REJECT THE SAME AND PROCEED TO DISPOSE OFF THESE CASES EX-PARTE QUA THE ASSESSEE. 3. I FIND THAT THE LD. CIT(A) HAS PASSED EX-PARTE ORDERS IN ALL THESE CASES. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE I RESTORE THE MATTERS TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 4. THE ASSESSEES ARE DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 30 DAYS FROM RECEIPT OF THIS ORDER TAKE NOTICE AND THEREAFTER COOPERATE IN DISPOSAL OF THESE APPEALS. 5. IN THE RESULT ALL THE THREE APPEALS OF THE ASSESSEES ARE ALLOWED. KOLKATA THE 29 TH NOVEMBER 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29.11.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. MRS. PREETY GARG FLAT A-7 METRO HEIGHTS OPP. CLUB TOWN SEVOKE ROAD SILIGURI-734 001. 2. MRS. NANDA GARG C/O. AARPEE & CO. OODLABARI MANABARI JALPAIGURI-735 222. 3. MR. RAJESH KUMAR GARG (L.H. OF ROSHAN LAL GARG) FLAT C-4 METRO HEIGHTS OPP. CLUB TOWN SEVOKE ROAD SILIGURI-734 001. 4. ITO WARD-1(3) JALPAIGURI 5. CIT(A)-JALPAIGURI. (SENT THROUGH E-MAIL) 6. CIT- 7. CIT(DR) KOLKATA BENCHES KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES