Himat Lal Walani, Jharkhand v. ITO, Ward - 1(2)/Hooghly, Hooghly

ITA 2025/KOL/2009 | 2005-2006
Pronouncement Date: 05-04-2010

Appeal Details

RSA Number 202523514 RSA 2009
Assessee PAN AAMPW7899R
Bench Kolkata
Appeal Number ITA 2025/KOL/2009
Duration Of Justice 4 month(s) 5 day(s)
Appellant Himat Lal Walani, Jharkhand
Respondent ITO, Ward - 1(2)/Hooghly, Hooghly
Appeal Type Income Tax Appeal
Pronouncement Date 05-04-2010
Appeal Filed By Assessee
Bench Allotted C
Tribunal Order Date 05-04-2010
Date Of Final Hearing 05-04-2010
Next Hearing Date 05-04-2010
Assessment Year 2005-2006
Appeal Filed On 30-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI JM & HONBLE SRI B . C. MEENA AM] I.T.A. NO. 2025/KOL/2009 ASSESSMENT YEAR : 2005-06 HIMAT LAL WALANI HOOGHLY -VS- INCOME-TAX OFFICER WD-1(2) HOOGHLY (PA NO. AAMPW 7899 R) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI ARUN KUMAR RESPONDENT BY : SRI A. K. PRAMANICK O R D E R PER D. K. TYAGI JM: THE APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER OF THE LD. CIT(A) KOLKATA DATED 04.03.2009 FOR ASSESSMENT YEA R 2005-06. 2. THE APPEAL IS TIME BARRED BY 8 DAYS AND A CONDON ATION PETITION HAS BEEN FILED BY THE ASSESSEE. AFTER HEARING BOTH THE SIDES WE CON DONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE CONTENDED THAT THE ASSESSEE HAS NOT BEEN GIVEN PROPER OPPORTUNITY OF B EING HEARD BEFORE THE FIRST APPELLATE AUTHORITY. THEREFORE HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE SAME TO HIS FILE FOR FRESH ADJUDICA TION. 4. ON THE OTHER HAND THE LD. DR PLACED RELIANCE ON THE ORDER OF THE LD. CIT(A) AND URGED BEFORE THE BENCH TO CONFIRM THE SAME. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CAREF UL PERUSAL OF THE MATERIAL AVAILABLE ON RECORD WE FIND THAT THE LD. CIT(A) PA SSED THE ORDER EX PARTE. THEREFORE IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY WE R ESTORE THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE AFRESH AFTER AFFORDING A REASO NABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COO PERATE IN THE APPELLATE PROCEEDING. THE APPEAL OF THE ASSESSEE IS THEREFORE ALLOWED FOR S TATISTICAL PURPOSES. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 7. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :5TH APRIL 2010 2 COPY TO : 1. SRI HIMAT LAL WALANI BARA JAMDA WEST SINGHBHUM JHARKHAND 2. ITO WARD-1(2) HOOGHLY 3. CIT(A) KOLKATA. 4. CIT KOLKATA. 5. D.R. ITAT KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT. KOLKATA