Nitin Gupta, Kolkata v. I.T.O Wd - 30(3),kolkata., Kolkata

ITA 591/KOL/2013 | 2006-2007
Pronouncement Date: 26-11-2014

Appeal Details

RSA Number 59123514 RSA 2013
Bench Kolkata
Appeal Number ITA 591/KOL/2013
Duration Of Justice 1 year(s) 8 month(s) 7 day(s)
Appellant Nitin Gupta, Kolkata
Respondent I.T.O Wd - 30(3),kolkata., Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 26-11-2014
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 26-11-2014
Assessment Year 2006-2007
Appeal Filed On 19-03-2013
Judgment Text
SM C IN THE INCOME TAX APPELLATE TRIBUNAL SM C BENCH: KOLKATA ( ) BEFORE ) [BEFORE SHRI MAHAVIR SINGH JM] / I.T.A NO. 5 91 /KOL/20 1 3 / ASSESSMENT YEAR : 20 0 6 - 0 7 NITIN GUPTA C/O GOODLUCK CYCLE PVT. LTD. VS. INCOME - TAX OFFICER WD - 30 ( 3 ) MIDNAPORE ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 2 5 . 11 .201 4 DATE OF PRONOUNCEMENT: 26 . 1 1 .201 4 FOR THE APPELLANT : SHRI JAI NARAYAN GUPTA FCA FOR THE RESPONDENT : SHRI K. K. TRIPATHI JCIT SR. DR / ORDER THIS APPEAL BY ASSESSEE IS ARI SING OUT OF ORDER OF CIT(A) - X IV KOLKATA IN APPEAL NO. 375 /CIT(A) - X IV /KOL / 08 - 09 DATED 2 1 . 1 2 .201 2 . ASSESSMENT WAS FRAMED BY ITO WARD - 30(3) KOLKATA U/S. 14 4 OF THE INCOME - TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 6 - 0 7 VIDE HIS ORDER DATED 1 8 .12.20 0 8 . 2. AT THE OUTSET IT IS NOTICED FROM THE ORDER OF AO THAT THE ASSESSEE WAS NOT PROVIDED REASONABLE OPPORTUNITY OF BEING BEARD AND ALSO EVEN THE ORDER OF CIT(A) IS A NON - SPEAKING ORDER. WHEN THIS WAS CONFRONTED TO LD. SR. DR HE FAIRLY AGREED THAT THE ISSUE CAN BE REMITTED BACK TO THE FILE OF THE AO . IN TERM OF THE ABOVE I AM OF THE CONSIDERED VIEW THAT THE ASSESSEE SHOULD BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD. HENCE I SET ASIDE THE ORDER S OF THE AUTHORITIES BELOW AND RESTORE THE MATTER BACK TO THE FILE OF AO SO THAT HE CAN ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES ON MERITS BY PASSING A SPEAKING ORDER. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 . IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . ORDER IS PRONOUNCED IN THE OPEN COURT ON 26.11.2014 SD/ - (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 26 TH NOVEMBER 201 4 JD.(SR.P.S.) 2 ITA NO. 591 /K/201 3 NITIN GUPTA AY 20 0 6 - 0 7 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT SH. NITIN GUPTA C/O GOODLUCK CYCLE PVT. LTD. 9/12 LALBAZAR STREET KOLKATA - 700 001 2 / RESPONDENT ITO WARD - 30 ( 3 ) KOLKATA . 3 . ( )/ THE CIT(A) KOLKATA 4. 5. / CIT KOLKATA / DR KOLKATA BENCHES KOLKATA / TRUE COPY / BY ORDER /ASSTT. REGISTRAR .