Ajit Kumar Routh Vs ITO (ITAT Kolkata)
Assessee submitted that there were violations of principles of natural justice as only one date of hearing was fixed and the assessee was not given sufficient opportunity to argue his case. The ld. D/R did not object to the plea of the assessee that the matter may be restored to the file of the Assessing Officer for fresh adjudication, after giving sufficient opportunity to the assessee.
ITAT restores both the appeals to the file of the ld. CIT(A) for fresh adjudication.
FULL TEXT OF THE ORDER OF ITAT JODHPUR
Both these appeals filed by the assessee are directed against the common order of the ld. Commissioner of Income Tax (Appeals) – Asansol, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 14/11/2018, for the Assessment Years 2008-09 & 2012-13.
2. The ld. Counsel for the assessee submitted that there were violations of principles of natural justice as only one date of hearing was fixed and the assessee was not given sufficient opportunity to argue his case. The ld. D/R did not object to the plea of the assessee that the matter may be restored to the file of the Assessing Officer for fresh adjudication, after giving sufficient opportunity to the assessee.
3. Under these circumstances, I restore both the appeals to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard. The assessee is directed to appear before the ld. CIT(A), take notice and thereafter co-operate till the disposal of the appeal.
4. In the result, both the appeals are allowed for statistical purposes.
Kolkata, the 24th day of July, 2019.
