Dilip Ghosh, Kolkata v. ITO, Ward-53(4), Kolkata, Kolkata

ITA 1547/KOL/2014 | 2005-2006
Pronouncement Date: 27-11-2014 | Result: Partly Allowed

Appeal Details

RSA Number 154723514 RSA 2014
Assessee PAN ADXPG9870A
Bench Kolkata
Appeal Number ITA 1547/KOL/2014
Duration Of Justice 4 month(s) 6 day(s)
Appellant Dilip Ghosh, Kolkata
Respondent ITO, Ward-53(4), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2014
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 27-11-2014
Assessment Year 2005-2006
Appeal Filed On 21-07-2014
Judgment Text
I.T.A. NO . 1 547 / KOL ./201 4 ASSESSMENT YEAR: 200 5 - 20 0 6 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA BEFORE SHRI GEORGE MATHAN JUDICIAL MEMBER I.T.A. NO. 1 547 / KOL / 20 1 4 ASSESSMENT YEAR : 200 5 - 20 0 6 DILIP GHOSH .................................... ........... . ............. .. .APP ELL AN T 121/3 TALPUKUR ROAD SARSUNA KOLKATA - 700 061 [PAN : A DXPG 9870 A ] - VS. - INCOME TAX OFFICER .. ............................................ . RESPONDENT WARD - 5 3( 4 ) KOLKATA AAYAKAR BHAWAN DAKSHIN 2 GARIAHAT ROAD (SOUTH) KOLKATA - 700 068 A PPEARANCES BY: SHRI SHYAMALENDU MONDAL ADVOCATE . FOR THE ASSESSEE S MT. RANU BISWAS J CIT SR. D.R. FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 2 7 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 2 7 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - XXXIII KOLKATA IN APPEAL NO. 177 / CIT(A) - XXXIII/WD - 53(40 - KOL/07 - 08 DATED 27 . 11 .20 09 FOR THE ASSESSMENT YEAR 200 5 - 0 6 . 2. SHRI SHYAMALENDU MONDAL A DVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS JCIT SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. I.T.A. NO . 1 547 / KOL ./201 4 ASSESSMENT YEAR: 200 5 - 20 0 6 PAGE 2 OF 2 3. AT THE TIME OF HEARING LD. A.R. FILED A LETTER FOR ADJOURNMENT. THE SAME WAS REJECTED AS IT WAS NOTICED THAT THE ORDER PASSED BY THE LD. CIT(APPEALS) WAS ALSO EX - PARTE AND SO ALSO THE ASSESSMENT ORDER. IT WAS FAIRLY AGREED BY THE LD. SR. D.R. THAT THE ASSESSEE COULD BE GRANTED ANOTHER OPPORTUNITY TO PROVE HIS CASE BEFORE THE ASSESSING OFFICER. CONSEQUENTLY CONSIDERING THE SUBMISSIO NS MADE THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 7 TH NOV EMBER 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA THE 2 7 TH D AY OF NOVE MBER 201 4 COPIES TO : (1) SHRI DILIP GHOSH 121/3 TAL PUKUR ROAD SARSUNA KOLKATA - 700 061 (2) INCOME TAX OFFICER WARD - 53(4) KOLK TA AAYAKAR BHAWAN DAKSHIN 2 GARIAHAT ROAD (SOUTH) KOLKATA - 700 068 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTM ENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES KOLKATA LAHA/SR. P.S .