Paras Mal Pagaria, Kolkata v. ITO, Ward - 47(4), Kolkata, Kolkata

ITA 436/KOL/2010 | 2005-2006
Pronouncement Date: 29-04-2010

Appeal Details

RSA Number 43623514 RSA 2010
Assessee PAN AEXPP7240K
Bench Kolkata
Appeal Number ITA 436/KOL/2010
Duration Of Justice 2 month(s) 2 day(s)
Appellant Paras Mal Pagaria, Kolkata
Respondent ITO, Ward - 47(4), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 29-04-2010
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 29-04-2010
Assessment Year 2005-2006
Appeal Filed On 26-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [BEFORE SHRI D. K. TYAGI JM & SHRI B. C. MEENA AM ] I.T.A. NO. 436/KOL/2010 ASSESSMENT YEAR : 2005-06 PARAS MAL PAGARIA -VS- INCOME-TAX OFFICER WD-4 7(4) KOLKATA. (PA NO. AEXPP 7240 K) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI G. C. ROY RESPONDENT BY : SRI O . P. AGARWAL O R D E R PER D. K. TYAGI JM : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) KOLKATA DATED 06.01.2010 FOR THE ASSES SMENT YEAR 2005-06 ON THE FOLLOWING GROUND : THAT ON FACTS AS WELL AS ON LAW THE LD. CIT(A)HAS ERRED IN DISMISS AND CONFIRMING THE DISALLOWANCE MADE BY THE LD. AO OF RS.46 816/- WITH OUT CONSIDERING THE PROVISION OF ACT AS STATED U/S. 44AF & 44AA AND WITHOUT GIVEN PR OPER OPPORTUNITY OF BEING HEARD. 2. AT THE TIME OF HEARING BEFORE US THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT DUE TO THE ILLNESS HE COULD NOT ATTEND BEFORE THE L D. CIT(A) AND THE LD. CIT(A) WITHOUT AFFORDING OPPORTUNITY PASSED THE ORDER EX PARTE. HE THEREFORE PRAYED BEFORE THE BENCH TO GRANT HIM ONE MORE OPPORTUNITY TO REPRESENT HIS CASE BEFORE THE LD. CIT(A) AND FOR WHICH THE MATTER MAY BE RESTORED TO THE FILE OF THE LD. CIT(A). THE LD. DR DID NOT RAISE SERIOUS OBJECTION TO THIS PRAYER OF THE ASSES SEE. HENCE IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY WE RESTORE THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE AFRESH AFTER AFFORDING REASONABLE OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE A PPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). 3. IN THE RESULT THE APPEAL STANDS ALLOWED FOR STA TISTICAL PURPOSES. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH APRIL 2010 2 COPY TO : 1. SRI PARAS MAL PAGARIA C/O K. M. GULGULIA & CO. 3 SYNAGOGUE STREET 2 ND FLOOR ROOM NO. 17 KOLKATA-1. 2. ITO WD-47(4) KOLKATA 3. C.I.T.(A) KOLKATA 4. C.I.T. 5. D.R. ITAT KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT. KOLKATA