M/s. S.L. Daga (HUF), Kolkata v. ITO, Ward - 36(2), Kolkata, Kolkata

ITA 860/KOL/2010 | 2005-2006
Pronouncement Date: 06-07-2010

Appeal Details

RSA Number 86023514 RSA 2010
Assessee PAN AAGHS5351C
Bench Kolkata
Appeal Number ITA 860/KOL/2010
Duration Of Justice 2 month(s) 6 day(s)
Appellant M/s. S.L. Daga (HUF), Kolkata
Respondent ITO, Ward - 36(2), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 06-07-2010
Appeal Filed By Assessee
Bench Allotted SMC
Tribunal Order Date 06-07-2010
Assessment Year 2005-2006
Appeal Filed On 30-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : KOLKATA [BEFORE HONBLE SMT. DIVA SINGH JM & SHRI C.D.R AO AM] I.T. A. NO. 860/KOL/2010 ASSESSMENT YEAR 2005-06 M/S. S.L.DAGA(HUF) -VS- I.T.O. WARD-36(2) KOLKATA PAN : AAGHS 5351 C KOLKATA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M.TIWARI RESPONDENT BY : SHRI P.C.NAYAK O R D E R PER SMT. DIVA SINGH JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-XX KOLKATA DATED 21.01.2010 PERTAINING TO 2005-06 A.YR . 2. THE ASSESSEE HAS AGITATED 3 GROUNDS IN THIS APPE AL. GROUND NO.2 AND 3 ARE ON MERIT AND GROUND NO.1 WAS ARGUED AT THE TIME OF HEA RING WHICH READS AS UNDER :-. 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE LD.CIT(A) HAS ERRED IN DECIDING THE APPEAL ON EXPARTE VIEW WITHOUT ALLO WING REASONABLE ADEQUATE AND EFFECTIVE OPPORTUNITY OF HEARING. 3. INVITING ATTENTION TO THE IMPUGNED ORDER IT WAS SUBMITTED BY THE LD. AR THAT THE CIT(A) HAS TAKEN NOTE OF THE FACT THAT THE DATE WAS FIXED FOR HEARING ON 23.11.2009 8.12.2009 AND AGAIN ON 15.01.2010. HOWEVER THE NOT ICE RETURNED UNSERVED. ACCORDINGLY THE APPEAL OF THE ASSESSEE WAS DECIDED EXPARTE. IT WAS THE SUBMISSION THAT THE ASSESSEE HAD CHANGED THE ADDRESS WHICH IS AS PER COLUMN NO.10 BY MEMO OF APPEAL IN FORM NO.36 AS UNDER :- C/O SRI RATHI ENTERPRISES 29/1 ARMENIAN STREET KOLKATA-700001 3.1. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE NAME AND ADDRESS OF THE ASSESSEE INCLUDED THEREIN READS AS UNDER :- M/S. S.L.DAGA (HUF) 55 EZRA STREET 3 RD FLOOR KOLKATA-700001. 2 ACCORDINGLY A PRAYER WAS MADE THAT THE ISSUE MAY BE RESTORED BACK TO THE FILE OF THE CIT(A) TO DECIDE AFRESH AFTER HEARING THE ASSESSEE. 4. THE LD. DR THOUGH HAD NO OBJECTION TO THE RESTO RATION OF THE ISSUE FOR DISPOSAL ON MERIT AFTER HEARING THE ASSESSEE HOWEVER IT WA S SUBMITTED BY HIM THAT THE ASSESSEE WAS SUPPOSED TO INFORM THE DEPARTMENT OF THE CHANGE IN ADDRESS. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT IN THE PECULIAR FAC TS AND CIRCUMSTANCES OF THE CASE IT WOULD BE APPROPRIATE TO RESTORE THE ISSUE BACK TO T HE FILE OF THE CIT(A) WITH THE DIRECTION TO DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. NEEDLESS TO SAY THE ASSESSEE SHALL BE ISSUED NOTICE ETC. ON THE ADDRESS CONTAINED IN COL. NO.10 WHICH HAS BEEN REPRODUCED IN THE EARLIER PART OF THE ORDER. THE SAID ORDER WAS PRONO UNCED IN THE COURT IN THE PRESENCE OF THE PARTIES. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES AS PER PRONOUNCEMENT MADE IN THE OPEN COURT IN THE PRESENC E OF THE PARTIES ON THE DATE OF HEARING ITSELF I.E. 06.07.2010. SD/- SD/- (C.D.RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED : 06.07.2010. COPY OF THE ORDER IS FORWARDED TO :- 1) M/S. S.L.DAGA (HUF) C/O SRI RATHI ENTERPRISES 29/ 1 ARMENIAN STREET KOLKATA- 700001. 2) I.T.O. WARD-36(2) KOLKATA 3) CIT (A)-XX KOLKATA (4) CIT - KOLKAT A. 5) D. R. I.T.A.T. KOLKATA. (TRUE COPY) BY ORDER ASSISTANT REGISTRAR (RG) I.T.A.T. KOLKATA.