Laxmi Niwas Chitlangia, Kolkata v. I.T.O., Ward -35(3), Kolkata, Kolkata

ITA 25/KOL/2010 | 2006-2007
Pronouncement Date: 12-05-2010

Appeal Details

RSA Number 2523514 RSA 2010
Assessee PAN ACKPC9955C
Bench Kolkata
Appeal Number ITA 25/KOL/2010
Duration Of Justice 4 month(s) 5 day(s)
Appellant Laxmi Niwas Chitlangia, Kolkata
Respondent I.T.O., Ward -35(3), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 12-05-2010
Appeal Filed By Assessee
Bench Allotted C
Tribunal Order Date 12-05-2010
Date Of Final Hearing 12-05-2010
Next Hearing Date 12-05-2010
Assessment Year 2006-2007
Appeal Filed On 06-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI JM & HONBLE SRI C. D. RAO AM] I.T.A. NO.25/KOL/2010 ASSESSMENT YEAR: 2006-07 LAXMI NIWAS CHITLANGIA -VS- INCOME-TAX OFFICER WD-35(3) KOLKATA (PA NO. ACKPC 9955 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI P. K. BANIK RESPONDENT BY : SRI P. KOLHE O R D E R PER D. K. TYAGI JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A) KOLKATA DATED 01.10.2009 FOR ASSESSMENT YEA R 2006-07 ON VARIOUS GROUNDS : 2. AT THE TIME OF HEARING BEFORE US THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT HE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO REPRESEN T HIS CASE BEFORE THE LD. CIT(A) BECAUSE AT THAT POINT OF TIME HE COULD NOT PRESENT HIS CASE PROPERLY. 3. ON THE OTHER HAND THE LD. D.R OBJECTED TO THE P RAYER OF THE ASSESSEES COUNSEL AND RELIED ON THE ORDERS OF THE LOWER AUTHORITIES 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER GOING THROUGH THE LD. CIT(A)S ORDER WE FIND THAT THOUGH THE CASE WAS FIXED FOR MORE THAN ONE OCCASION BUT THE ASSESSEE D ID NOT FILE ANY MATERIAL IN SUPPORT OF ITS CLAIM. THE ASSESSEE HAS FILED A PAPER BOOK IN WHICH MATERIAL RELEVANT TO DECIDE THE ISSUE ON HAND HAS BEEN FILED BY HIM THEREFORE IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY WE RESTORE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPELLATE PROCEEDINGS. THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- (C. D. RAO) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12TH MAY 2010 2 COPY TO : 1. SHRI LAXMI NIWAS CHITLANGIA 40 STRAND ROAD 4 TH FLOOR ROOM NO. 1 MODEL HOUSE KOLKATA-700 001. 2. ITO WARD-35(3) KOLKATA. 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