Sri Manoj Kumar More, Kolkata v. I.T.O., Ward -2(1), Siliguri, Darjeeling

ITA 87/KOL/2010 | 2004-2005
Pronouncement Date: 26-07-2010

Appeal Details

RSA Number 8723514 RSA 2010
Assessee PAN ADTPM4887F
Bench Kolkata
Appeal Number ITA 87/KOL/2010
Duration Of Justice 6 month(s) 11 day(s)
Appellant Sri Manoj Kumar More, Kolkata
Respondent I.T.O., Ward -2(1), Siliguri, Darjeeling
Appeal Type Income Tax Appeal
Pronouncement Date 26-07-2010
Appeal Filed By Assessee
Bench Allotted B
Tribunal Order Date 26-07-2010
Assessment Year 2004-2005
Appeal Filed On 14-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA () . . ! .'#. $% [BEFORE SRI B. R. MITTAL JM & SRI C. D. RAO AM] !& !& !& !& / ITA NO.87 /KOL/2010 '( )* '( )* '( )* '( )*/ // / ASSESSMENT YEAR : 2004-05 SRI MANOJ KUMAR MORE . -VS- INCOME-TAX OFFICER WD-2(1) SILIGURI (PA NO.ADTPM 4887 F) ( - / APPELLANT ) (./ -/ RESPONDENT ) FOR THE APPELLANT: : 0 /SRI S. JHAJHARIA FOR THE RESPONDENT 0 /SRI A. K. PRAMANIK $1 / ORDER PER B. R. MITTAL ( . . . . . . . . ) )) ) ) : THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2004-05 AGAINST AN EX PARTE ORDER OF THE LD. CIT(A) DATED 22ND OCTOBER 2009. 2. ONE OF THE GROUNDS TAKEN BY THE ASSESSEE IS THAT THE LD. CIT(A) HAS DECIDED THE APPEAL EX PARTE WITHOUT GIVING REASONABLE AND PROPE R OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. AT THE TIME OF HEARING THE LD. AR SUBMITTED THA T IF THE MATTER IS RESTORED TO THE LD. CIT(A) THE ASSESSEE WILL FURNISH THE REQUISITE DETAILS AS THE LD. CIT(A) HAS DECIDED THE APPEAL EX PARTE BY REJECTING THE REQUEST FOR AD JOURNMENT APPLIED FOR. 4. THE LD. DR SUBMITTED THAT HE HAS NO OBJECTION IF THE MATTER IS RESTORED TO THE LD. CIT(A) FOR FRESH CONSIDERATION. 5. IN VIEW OF THE ABOVE SUBMISSIONS OF THE LD. REPR ESENTATIVES OF THE PARTIES AND CONSIDERING THE FACTS OF THE CASE WE IN THE INTER EST OF JUSTICE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL TO HIM WITH A DIRECTION TO DECIDE THE SAME AFRESH AFTER GIVING DUE OPPORTUNITY OF HEARING TO THE PARTIES AND CONSIDERING SUCH EVIDENCE AS MAY BE FILED BEFORE HIM. THEREFORE THE GROUND NO. 1 OF THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. 2 6. IN VIEW OF THE ABOVE THE OTHER GROUNDS TAKEN BY THE ASSESSEE DISPUTING THE CONFIRMATION OF THE ADDITIONS DO NOT REQUIRE ANY AD JUDICATION AT THIS STAGE. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- . .. .'# '#'# '#. .. . $% $% $% $% . . . . . . . . (C. D. RAO) (B. R. MITTAL) ACCOUNTANT MEMBER JUDICIAL MEMBER ( (( (#% #% #% #%) )) ) DATED : 26TH JULY 2010 23 '45 6 JD.(SR.P.S.) $1 7 .8 9$8):- COPY OF THE ORDER FORWARDED TO: 1. - /APPELLANT - SRI MANOJ KUMAR MORE C/O M/S. SALAR PURIA JAJODIA & CO. 7 C.R. AVENUE KOLKATA-700 072.. 2 ./ - / ITO WARD-2(1) SILIGURI 3. 1'/ THE CIT SILIGURI 4. 1' ()/ THE CIT(A) SILIGURI . 5. AB .' / DR KOLKATA BENCHES KOLKATA /8 ./ TRUE COPY $1'C/ BY ORDER D !5 / DEPUTY REGISTRAR .