Mr. Ratan Kumar Garg, Jalpaiguri v. I.T.O.,Ward-1(3), Jalpaiguri

ITA 1430/KOL/2019 | 2015-2016
Pronouncement Date: 27-11-2019 | Result: Allowed

Appeal Details

RSA Number 143023514 RSA 2019
Assessee PAN ADNPG2712R
Bench Kolkata
Appeal Number ITA 1430/KOL/2019
Duration Of Justice 5 month(s) 15 day(s)
Appellant Mr. Ratan Kumar Garg, Jalpaiguri
Respondent I.T.O.,Ward-1(3), Jalpaiguri
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 2015-2016
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. 1430/KOL/2019 ASSESSMENT YEAR: 2015-16 MR. RATAN KUMAR GARG......................................................................................................APPELLANT [PAN: ADNPG 2712 R] VS. ITO WARD-1(3) JALPAIGURI...................................................................RESPONDENT I.T.A. NO. 1431/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. KOMAL GARG..................................................................................................................APPELLANT [PAN: ADLPG 3105 A] VS. ITO WARD-1(2) 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 07 TH 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 27 TH 2019 ORDER PER J. SUDHAKAR REDDY AM :- THESE APPEALS FILED BY THE ASSESSEES ARE DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) JALPAIGURI [CIT(A) FOR SHORT] DATED 12.03.2019 U/S 250 OF THE INCOME TAX ACT 1961 (THE ACT FOR SHORT) FOR AY 2015-16. 2. AFTER HEARING RIVAL CONTENTIONS I FIND THAT THE LD. CIT(A) HAS PASSED EX-PARTE ORDERS. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE I SET ASIDE THE MATTERS TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEES. 2 I.T.A. NOS. 1430 & 1431/KOL/2019 ASSESSMENT YEAR: 2015-16 MR. RATAN KUMAR GARG MRS. KOMAL GARG. 4. IN THE RESULT THE APPEALS OF THE ASSESSEES ARE 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 COPY OF THE ORDER FORWARDED TO: 1. MR. RATAN KUMAR GARG C/O. ARPEE & CO. OODLABARI MANABARI JALPAIGURI-735 222. 2. MRS. KOMAL GARG FLAT C-4 METRO HEIGHTS OPP. CLUB TOWN SEVOKE ROAD SILIGURI-734 001. 3. ITO WARD-1(3) JALPAIGURI. 4. ITO WARD-1(2) 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