M/s. Friend Boot House, Kolkata v. ITO, Ward - 34(4), Kolkata, Kolkata

ITA 2156/KOL/2010 | 2006-2007
Pronouncement Date: 07-03-2011 | Result: Allowed

Appeal Details

RSA Number 215623514 RSA 2010
Assessee PAN AAAFF6261A
Bench Kolkata
Appeal Number ITA 2156/KOL/2010
Duration Of Justice 3 month(s) 5 day(s)
Appellant M/s. Friend Boot House, Kolkata
Respondent ITO, Ward - 34(4), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 07-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 07-03-2011
Date Of Final Hearing 24-01-2011
Next Hearing Date 24-01-2011
Assessment Year 2006-2007
Appeal Filed On 02-12-2010
Judgment Text
. . IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA ( ) . . [BEFORE HONBLE SHRI B.R.MITTAL JUDICIAL MEMBER] / I.T.A NO. 2156/KOL/2010 ! ! ! ! / ASSESSMENT YEAR : 2006-07 M/S. FRIEND BOOT HOUSE KOLKATA -VS.- INCOME TAX OFFICER WARD-34(4) KOLKATA (PAN : AAAFF 6261 A) ( '# '# '# '# /APPELLANT ) ( $%'# $%'# $%'# $%'# / RESPONDENT ) '# '# '# '# / FOR THE APPELLANT : SHRI INDRANIL SEN A.R. $%'# $%'# $%'# $%'# / FOR THE RESPONDENT : SHRI A.K. PRAMANICK D.R. &' / ORDER THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2006-07 AGAINST THE EX-PARTE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-X X KOLKATA DATED 12.08.2010. 2. ONE OF THE GROUNDS TAKEN BY THE ASSESSEE IS THAT THE LD. COMMISSIONER OF INCOME-TAX (APPEALS) HAS FAILED TO GIVE REASONABLE OPPORTUNITY OF BEING HEARD AND MAKING EX-PARTE ORDER IN A HURRIED MANNER. 3. AT THE TIME OF HEARING THE LD. DEPARTMENTAL REP RESENTATIVE SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE LD. COMM ISSIONER OF INCOME-TAX (APPEALS) TO DECIDE THE APPEAL AFRESH AFTER GIVING FRESH OPPORTUNITY OF HEARING TO THE PARTIES. 4. IN VIEW OF THE ABOVE I SET ASIDE THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS) AND RESTORE THE APPEAL TO HIM WITH A DIRECTION THAT HE WILL DECIDE THE APPEAL OF THE ASSESSEE AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO T HE PARTIES AND ALSO CONSIDERING SUCH EVIDENCES AS MAY BE PLACED BEFORE HIM. HENCE GROUN D NO. 2 TAKEN BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SINCE THE APPEAL IS RESTO RED TO THE COMMISSIONER OF INCOME-TAX (APPEALS) TO DECIDE IT AFRESH AFTER GIVING OPPORTUN ITY OF HEARING TO THE ASSESSEE I DO NOT ITA NO.2156/KOL./2010 2 CONSIDER NECESSARY TO ADJUDICATE GROUND NO. 1 OF TH E APPEAL DISPUTING THE CONFIRMATION OF THE ADDITION MADE BY THE ASSESSING OFFICER. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.03.2011. SD/- [ B.R. MITTAL / . . ] JUDICIAL MEMBER/ DATED : 07/ 03 / 2011 COPY OF THE ORDER FORWARDED TO: 1. M/S. FRIEND BOOT HOUSE 70/10 RABINDRA SARANI KOL KATA-1. 2 ITO WARD-34(4) KOLKATA. 3. CIT(A)- KOLKATA 4. CIT KOLKATA- 5. DR KOLKATA BENCHES KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR I.T.A.T. KOLKATA LAHA SR. P.S.