Dilip B. Desai, Kolkata v. Addl. CIT, Range - 54, Kolkata, Kolkata

ITA 876/KOL/2009 | 2005-2006
Pronouncement Date: 31-03-2010

Appeal Details

RSA Number 87623514 RSA 2009
Assessee PAN ADPPD7773F
Bench Kolkata
Appeal Number ITA 876/KOL/2009
Duration Of Justice 10 month(s) 9 day(s)
Appellant Dilip B. Desai, Kolkata
Respondent Addl. CIT, Range - 54, Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 31-03-2010
Appeal Filed By Assessee
Bench Allotted C
Tribunal Order Date 31-03-2010
Assessment Year 2005-2006
Appeal Filed On 22-05-2009
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL 'C BENCH : KOLKATA (BEFORE HONBLE SMT. DIVA SINGH J.M. AND HONBLE SRI B.C.MEENA A.M.) I.T.A. NO. 876/KOL/2009 ASSESSMENT YEAR : 2005-06 DILIP B DESAI VS. ADDL. CIT RANGE-54 KOLKATA (PAN NO. ADPPD 7773F) (APPELLANT) (RESPONDENT) APPELLANT BY : MA NISH SETH. RESPONDENT BY : SRI P.C.NAYAK. O R D E R PER SHRI B.C.MEENA A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 07.01.09 FOR THE ASSESSMENT YEAR 2005 -06. 2. WHILE PLEADING ON THE FIRST WHICH READS AS TH AT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LEARNED CIT(APPE ALS) WAS NOT JUSTIFIED IN PASSING THE IMPUGNED ORDER WITHOUT PROVIDING O PPORTUNITY FOR PERSONAL HEARING TO THE APPELLANT. THE LEARNED A.R. SU BMITTED THAT THE CIT(A) WHO HAS PASSED THE ORDER HAS NOT PROVIDED ANY OPPOR TUNITY TO THE ASSESSEE FOR HEARING. THE LAST DATE OF HEARING WAS 22 ND AUGUST 2010 WHICH IS EVIDENT FROM THE FACE OF THE ORDER OF THE CIT(A). THEREAFTER THE ORDER HAS BEEN PASSED ON 7 TH JANUARY 2009 WHICH IS ALMOST 4 AND MONTHS LAT ER THAN THE DATE OF HEARING. FURTHER HE ALSO SUBMITTE D THAT THE DATE OF HEARING I.E. 22 ND AUGUST 2008 WAS BEFORE THE DIFFERENT CIT(A). TH E ORDER WAS PASSED BY SRI K. HARI PRASAD CIT(A) KO LKATA. HE WAS INCUMBENT AT A LATER DATE. THE LEARNED A.R. THEREFORE SU BMITTED THAT THE MATTER 2 MAY BE RESTORED TO THE FILE OF THE CIT(A) FOR FR ESH HEARING OF THE APPEAL AND PASS AN ORDER AFTER PROVIDING AN OPPORTUNITY TO THE ASSESSEE. 3. ON THE OTHER HAND THE LEARNED DEPARTMENTAL REPR ESENTATIVE WAS HAVING NO SERIOUS OBJECTION TO THIS PROPOSITION. 4. AFTER HEARING BOTH THE SIDES WE SET ASIDE THE O RDER OF THE CIT(A) AND RESTORE THE APPEAL TO THE FILE OF THE CIT(A) TO BE DECIDED DE NOVO AFTER PROVIDING AN OPPORTUNITY OF HEARING TO THE AS SESSEE. 5. IN THE RESULT THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31.03.2010 SD/- SD/- (DIVA SINGH) (B.C.MEENA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 31.03.2010 COPY FORWARDED TO :- 1) ADDL. CIT RANGE-54 KOLKATA. 2) DILIP B DESAI CONSTANTIA B WING 7 TH FLOOR 11 DR. U.N.BRAHMACHARI STREET KOLKATA. 3) CIT(A) KOLKATA. 4) CIT KOLKATA. 5) D.R. ITAT KOLKATA. (TRUE COPY) BY OR DER ASSISTANT REGISTRAR BCD I.T.AT. KOLKATA.