Mr. kamal Kumar Agarwal, Kolkata v. ITO, Ward 23(2)/ Hoogly, Hooghly

ITA 56/KOL/2017 | 2009-2010
Pronouncement Date: 29-11-2019 | Result: Allowed

Appeal Details

RSA Number 5623514 RSA 2017
Assessee PAN AHDPA8754B
Bench Kolkata
Appeal Number ITA 56/KOL/2017
Duration Of Justice 2 year(s) 10 month(s) 17 day(s)
Appellant Mr. kamal Kumar Agarwal, Kolkata
Respondent ITO, Ward 23(2)/ Hoogly, Hooghly
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 29-11-2019
Last Hearing Date 18-04-2018
First Hearing Date 18-11-2019
Assessment Year 2009-2010
Appeal Filed On 11-01-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER & SHRI S.S. GODARA JUDICIAL MEMBER] I.T.A. NO. 56/KOL/2017 ASSESSMENT YEAR: 2009-10 MR. KAMAL KUMAR AGARWAL.............................................................................................APPELLANT [PAN: AHDPA 8754 B] VS. ITO WARD-23(2) HOOGHLY.....................................................................RESPONDENT APPEARANCES BY: SH. R. CHOUDHURY AR & SH. AMIT SHAH APPEARED ON BEHALF OF THE ASSESSEE. SH. A.K. NAYAK CIT APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 18 TH 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 29 TH 2019 ORDER PER J. SUDHAKAR REDDY AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6 KOLKATA [CIT(A) FOR SHORT] DATED 25.10.2016 FOR AY 2009-10. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT THE APPEAL OF THE ASSESSEES IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA THE 29 TH NOVEMBER 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29.11.2019 BIDHAN 2 I.T.A. NO. 56/KOL/2017 ASSESSMENT YEAR: 2009-10 MR. KAMAL KUMAR AGARWAL. COPY OF THE ORDER FORWARDED TO: 1. MR. KAMAL KUMAR AGARWAL 8/2 KIRAN SHANKAR ROY ROAD 3 RD FLOOR ROOM NO. 35 TO 37 KOLKATA-700 001. 2. ITO WARD-23(2) HOOGHLY. 3. CIT(A)-6 KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR) KOLKATA BENCHES KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA BENCHES