Indar Chand Agarwal, Kolkata v. I.T.O.,Ward-46(2), Kolkata

ITA 1424/KOL/2019 | 2012-2013
Pronouncement Date: 27-11-2019 | Result: Allowed

Appeal Details

RSA Number 142423514 RSA 2019
Assessee PAN ACYPA1874G
Bench Kolkata
Appeal Number ITA 1424/KOL/2019
Duration Of Justice 5 month(s) 15 day(s)
Appellant Indar Chand Agarwal, Kolkata
Respondent I.T.O.,Ward-46(2), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 27-11-2019
Last Hearing Date 07-11-2019
First Hearing Date 07-11-2019
Assessment Year 2012-2013
Appeal Filed On 11-06-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER] I.T.A. NO. 1424/KOL/2019 ASSESSMENT YEAR: 2012-13 INDAR CHAND AGARWAL........................................................................................................APPELLANT [PAN: ACYPA 1874 G] VS. ITO WARD-46(2) KOLKATA.....................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY JCIT SR. DR APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 07 TH 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 27 TH 2019 ORDER PER J. SUDHAKAR REDDY AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-14 KOLKATA [CIT(A) FOR SHORT] DATED 14.03.2019 U/S 250 OF THE INCOME TAX ACT 1961 (THE ACT FOR SHORT) FOR AY 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. PETITIONS WERE FILED FOR ADJOURNMENT. AS IN MY VIEW THIS IS NOT A FIT CASE FOR GRANT OF ADJOURNMENT I REJECT THE SAME AND PROCEED TO DISPOSE OFF THIS CASE EX-PARTE QUA THE ASSESSEE ON MERITS. 3. I FIND THAT THE LD. CIT(A) HAS PASSED EX-PARTE ORDER. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 4. THE LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA THE 27 TH NOVEMBER 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27.11.2019 BIDHAN 2 I.T.A. NO. 1424/KOL/2019 ASSESSMENT YEAR: 2012-13 INDAR CHAND AGARWAL. COPY OF THE ORDER FORWARDED TO: 1. INDAR CHAND AGARWAL C/O. S.N. GHOSH & ASSOCIATES ADVOCATES SEBEN BROTHERS LODGE P.O. BUROSHIBTALA P.S. CHINSURAH HOOGHLY-712 105. 2. ITO WARD-46(2) KOLKATA. 3. CIT(A)-14 KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR) KOLKATA BENCHES KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES