NARBADA DEVI SONI TRUST,KOLKATA vs. I.T.O.(EXEMPTION), WARD-1(1), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri S.S. Godara, Hon’ble Judicial Member) [VIRTUAL COURT HEARING] Assessment Years: 2013-14 Narbada Devi Soni Trust.........…………………………………………………………………………............Appellant 12/2, Sobaram Bysac Street Burrabazar Kolkata – 700 007 [PAN : AAATN 4546 J] Vs. Income Tax Officer, Exemption, Ward -1 (1), Kolkata................................….……....…… Respondent Appearances by: Shri Anil Kochar, Advocate, appeared on behalf of the assessee. Shri Smt. Ranu Biswas, Addl. CIT D/R, appearing on behalf of the Revenue. Date of concluding the hearing : August 18th, 2020 Date of pronouncing the order : September 2nd, 2020 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 25, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 08/05/2019, for the Assessment Year 2013-14.

2. After hearing rival contentions, we find that the ld. CIT(A) has adjudicated the issue without giving proper opportunity to the assessee. At page 11 of his order, he has listed out the dates of hearing and as he was of the opinion that the adjournment was sought without reasons, he dismissed the appeal of the assessee. Under these circumstances, we set aside the order of the ld. CIT(A) and restore the matter to the file of the ld. CIT(A) for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard.

Kolkata, the 2nd day of September, 2020.

Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 02.09.2020 {SC SPS}

Assessment Years: 2013-14 Narbada Devi Soni Trust Copy of the order forwarded to: 1. Narbada Devi Soni Trust 12/2, Sobaram Bysac Street Burrabazar Kolkata – 700 007