Sambhu Das v. Income-tax Officer, Wd-63, Kolkata
[Citation -2019-LL-1001-136]

Citation 2019-LL-1001-136
Appellant Name Sambhu Das
Respondent Name Income-tax Officer, Wd-63, Kolkata
Court ITAT-Kolkata
Relevant Act Income-tax
Date of Order 01/10/2019
Assessment Year 2007-08
Judgment View Judgment
Keyword Tags non-appearance • opportunity of being heard
Bot Summary: Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : September 20, 2019 Date of pronouncing the order : October 1st , 2019 ORDER Per J. Sudhakar Reddy :- By this miscellaneous application, the assessee submits that the ITAT vide its order dt. 16/01/2019, dismissed the assessee s appeal due to non-appearance before the Bench. Shri M.D. Shah, A/R, appeared on behalf of the assessee and the Tribunal after considering rival contentions had restored the matter to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, after giving the assessee opportunity of being heard. Hence this miscellaneous application of the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member] M.A. No.166/Kol/2019 A/o I.T.A. No. 413/Kol/2018 Assessment Year: 2007-08 Sambhu Das......... .Appellant C/o. SD Nahata & Co 196, Old China Bazar Street Kolkata 700001 [PAN : AJRPD 1606P] Income Tax Officer, Wd-63, Kolkata .......Respondent Appearances by: Shri Dh. Pandey, CA, appeared on behalf of assessee. Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of Revenue. Date of concluding hearing : September 20, 2019 Date of pronouncing order : October 1st , 2019 ORDER Per J. Sudhakar Reddy :- By this miscellaneous application, assessee submits that ITAT vide its order dt. 16/01/2019, dismissed assessee s appeal due to non-appearance before Bench. We find that this is false statement. Shri M.D. Shah, A/R, appeared on behalf of assessee and Tribunal after considering rival contentions had restored matter to file of ld. CIT(A) for fresh adjudication, in accordance with law, after giving assessee opportunity of being heard. 2. Hence this miscellaneous application of assessee is dismissed. Kolkata, 1st day of October, 2019. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 01.09.2019 {SC SPS} 2 M.A. No.166/Kol/2019 A/o I.T.A. No. 413/Kol/2018 Assessment Year: 2007-08 Sambhu Das Copy of order forwarded to: 1. Sambhu Das C/o. SD Nahata & Co 196, Old China Bazar Street Kolkata 700 001 2. Income Tax Officer, Wd-63, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata. True copy By order Assistant Registrar ITAT, Kolkata Benches Sambhu Das v. Income-tax Officer, Wd-63, Kolkata
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