Sujay Kumar Saha, Murshidabad v. ITO, Wd-3, Murshidabad, Murshidabad

ITA 993/KOL/2014 | 2002-2003
Pronouncement Date: 25-11-2014 | Result: Allowed

Appeal Details

RSA Number 99323514 RSA 2014
Assessee PAN AKKPS8469F
Bench Kolkata
Appeal Number ITA 993/KOL/2014
Duration Of Justice 6 month(s) 10 day(s)
Appellant Sujay Kumar Saha, Murshidabad
Respondent ITO, Wd-3, Murshidabad, Murshidabad
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 25-11-2014
Assessment Year 2002-2003
Appeal Filed On 15-05-2014
Judgment Text
I.T.A. NO . 9 93 / KOL ./201 4 ASSESSMENT YEAR: 200 2 - 20 0 3 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA BEFORE SHRI GEORGE MATHAN JUDICIAL MEMBER I.T.A. NO. 9 93 / KOL / 20 1 4 ASSESSMENT YEAR : 200 2 - 20 0 3 SUJAY KUMAR SAHA ...................... ..... .... ............. .. .APP ELL ANT KARBALA ROAD BERHAMPORE COSSIMBAZAR S.O. MURSHIDABAD - 742 102 [PAN : A KKPS 8469 F ] - VS. - INCOME TAX OFFICER ........................ .............. ... . RESPONDENT WARD - 3 MURSHIDABAD LALDIGHI 57 R.N. TAGORE ROAD BERHAMPORE MURSHIDABAD - 742 101 APPEA RANCES BY: N O N E FOR THE ASSESSEE S MT. RANU BISWAS J CIT SR. D.R. FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 2 5 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILE D BY THE ASSESSE E AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS) - XX XVI KOLKATA IN APPEAL NO. 157 / CIT(A) - XX XVI / KOL/ WD - 3.MSD/ 0 7 - 0 8/SET ASIDE/10 - 11 DATED 18 . 0 3 .201 4 FOR THE ASSESSMENT YEAR 200 7 - 0 8 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE A ND SMT. RANU BISWAS JCIT SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3. IN THE GROUNDS OF APPEAL IT WAS SUBMITTED BY THE ASSESSEE - APPELLANT THAT THE LD. CIT(APPEALS) HAS PASSED THE APPELLATE ORDER EX - PARTE WITHOUT GIVING REASONABLE OPPORTUNITY OF BE ING HEARD BY ISSUING THE I.T.A. NO . 9 93 / KOL ./201 4 ASSESSMENT YEAR: 200 2 - 20 0 3 PAGE 2 OF 2 NOTICE FOR HEARING IN PROPER MANNER. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(APPEALS). 4. IN REPLY LD. SR. D.R. DID NOT RAISE ANY SERIOUS OBJECTION. 5. CONSIDERING THE SUBMISSIONS ALL THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE HIS CASE. 6. IN THE RESULT THE APPEAL FILED BY THE ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH NOV EMBER 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA THE 25 TH D AY OF NOVE MBER 201 4 COPIES TO : (1) SUJAY KUMAR SAHA KARBALA ROAD BERHAMPORE COSSIMBAZAR S.O. MURSHIDABAD - 742 102 (2) INCOME TAX OFFICER WARD - 3 MURSHIDABAD LALDIGHI 57 R.N. TAGORE ROAD BERHAMPORE MURSHIDABAD - 742 101 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL K OLKATA BENCHES KOLKATA LAHA/S R. P.S .