Shri Abhoy Sarkar, Kolkata v. ITO, Ward - 32(1), Kolkata, Kolkata

ITA 2095/KOL/2010 | 2006-2007
Pronouncement Date: 07-01-2011

Appeal Details

RSA Number 209523514 RSA 2010
Assessee PAN AMLPS8137M
Bench Kolkata
Appeal Number ITA 2095/KOL/2010
Duration Of Justice 1 month(s) 15 day(s)
Appellant Shri Abhoy Sarkar, Kolkata
Respondent ITO, Ward - 32(1), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 07-01-2011
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 07-01-2011
Assessment Year 2006-2007
Appeal Filed On 22-11-2010
Judgment Text
SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA () BEFORE . . . . . . . . ) [BEFORE HONBLE SRI D. K. TYAGI JM] ! ! ! ! / I.T.A NO. 2095/KOL/2010 '#$ %&' '#$ %&' '#$ %&' '#$ %&'/ // / ASSESSMENT YEAR : 2006-07 ABHOY SARKAR -VS- INCOME-TAX OFFICER WD-32(1) K OLKATA (PA NO.AMLPS 8137 M) ()* / APPELLANT ) (+)*/ RESPONDENT ) FOR THE APPELLANT: SRI A. BISWAS FOR THE RESPONDENT : SRI S. I. BARA / ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A) KOLKATA DATED 11.08.2010 FOR THE ASSESSMENT YEAR 2 006-07 ON THE FOLLOWING GROUNDS : 1. FOR THAT THE LEARNED APPELLATE AUTHORITY CONFIR MED THE ASSESSMENT ORDER PASSED BY THE ITO WITHOUT HEARING THE ASSESEE EX PARTE. 2. FOR THAT THE LEARNED APPELLATE AUTHORITY ERRED I N LAW IN HOLDING THAT THE ASSESEE IS NOT INTERESTED IN PERSUING THE APPEAL FILED BY HIM AND THE APPEAL IS DECIDED ON THE BASIS OF FACTS AND MATERIALS ON RECORD. 3. FOR THAT THE SELLING EXPENSES INCURRED FOR THE M AINTAINING OF THE PROPERTY AT MADPUR AND THE PROPERTY WAS SOLD AND CAPITAL GAIN WAS OFF ERED FOR THE INCOME TAX PURPOSE. 4. FOR THAT THE VALUATION MADE BY THE ADDITIONAL DI STRICT REGISTRAR KHARAGPUR FOR STAMP PURPOSES IS NOT CONCERNED WITH THE SELLER AND THEREBY THE DIFFERENCE OF THE VALUATION AND THE VALUE OFFERED IN THE REGISTRATION INSTRUMENT IS ALWAYS DISPUTED. 5. FOR THAT RIGHT OF HEARING AUDIENCE WAS DENIED T O THE ASSESSEE. 6. FOR THAT THE ASSESSEE CRAVES LEAVE TO SUBMIT FUR THER DETAILS AT THE TIME OF HEARING. 7. FOR THAT THE APPELLATE AUTHORITY WAS INTIMATED T HE CHANGE OF ADDRESS BY REGISTERED LETTER AND THE APPEAL ORDER WAS COMMUNICATED IN THE PRESENT ADDRESS. 2. AT THE TIME OF HEARING BEFORE US THE LD. COUNS EL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EXPARTE WITHOUT GI VING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. HE ALSO CONTENDED THAT THE NOTICES FIXIN G THE DATE OF HEARING WERE NOT RECEIVED BY THE ASSESSEE AS THE ASSESSEE SHIFTED HIS OFFICE TO 53/4 5 VIDYAYATAN SARANI P.O. ALAMBAZAR KOLKATA-700 035 WHICH WAS ALSO INFORMED THE I. T. A UTHORITIES AND AS SUCH A FRESH PAN CARD 2 INCORPORATING HIS NEW ADDRESS HAS ALSO GIVEN TO THE ASSESSEE. HE THEREFORE PRAYED BEFORE THE BENCH TO SET ASIDE THE ORDERS OF THE LOWER AUTHORIT IES. 3. ON THE OTHER HAND THE LD. DR RELIED ON THE ORDE RS OF THE LOWER AUTHORITIES AND PRAYED BEFORE THE BENCH TO CONFIRM THE SAME. 5. I HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BOT H THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. I FIND THAT THE LD. CIT(A) PASSE D THE IMPUGNED ORDER EX PARTE AS THE NOTICE OF HEARING WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK OUT OF STATION AND LEFT. IT IS ALSO FOUND THAT THE ASSESSEE HAS INFORMED THE APPEL LATE AUTHORITY IN RESPECT OF HIS CHANGE OF ADDRESS BY A REGISTERED LETTER. IN VIEW OF THE ABO VE AND IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY I AM OF THE CONSIDERED VIEW THAT ONE MORE OPP ORTUNITY BE GIVEN TO THE ASSESSEE TO SUBSTANTIATE HIS CASE BEFORE THE FIRST APPELLATE AU THORITY AND THEREFORE THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) TO PASS A FRESH ORDER AF TER AFFORDING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE APPEAL OF THE ASSESSEE I S THEREFORE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 7.1.2011 SD/- . . (D. K. TYAGI) JUDI CIAL MEMBER ( - - - -) )) ) DATED : 7TH JANUARY 2011 %./ '#01 '2% JD.(SR.P.S.) 3 +''4 54&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT SRI ABHOY SARKAR 53/45 VIDYAYATAN SAR ANI KOLKATA-35. 2 +)* / RESPONDENT : ITO WARD-32(1) KOLKATA. 3 . ' # / THE CIT KOLKATA 4 . ' # ( )/ THE CIT(A) KOLKATA 5 . %=' +'# / DR KOLKATA BENCHES KOLKATA 4 +'/ TRUE COPY #>/ BY ORDER ? 1 /DEPUTY REGISTRAR .