SMT. SUKLA CHOWDHURY ,KOLKATA vs. ITO, WARD - 31(4), KOLKATA , KOLKATA

Assessment Year: 2013-14 Smt. Shukla Chowdhury………………………....…………..……………...……..….……...........................Appellant 65/4B, Sarat Bose Road Kolkata – 700 025 [PAN : ACPC 0695 F] Vs. Income Tax Officer, Ward-31(4), Kolkata……………………………………...............................Respondent Appearances by: Shri Tirtha Mukherjee, Advocate, appeared on behalf of the assessee. Shri Piyush Mukherjee, Addl. CIT, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : October 3rd, 2018 Date of pronouncing the order : October 10th , 2018 ORDER Per J. Sudhakar Reddy, AM :- This is an appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals) – 9, Kolkata (hereinafter the ‘Ld. CIT(A)’), dt. 23/03/2018, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2013-14.

2. After hearing rival contentions, I find that there is violation of principles of natural justice in this case. The ld. CIT(A) has passed a non-speaking order, without considering the detailed submissions of the assessee. The documents and evidence filed by the assessee have not been considered. Under these circumstances, I set aside this issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law. The documents and materials produced by the assessee may be considered, in accordance with law.

Kolkata, the 10th day of October, 2018.

Sd/- [J. Sudhakar Reddy] Accountant Member Dated : 10.10.2018 {SC SPS}

Assessment Year: 2013-14 Smt. Shukla Chowdhury Copy of the order forwarded to: 1.