DEEPAK BAJAJ,KOLKATA vs. I.T.O., WARD - 40(1), KOLKATA, KOLKATA
In the result, appeal of the assessee is allowed
ITA 721/KOL/2022[2009-2010]Status: DisposedITAT Kolkata21 Apr 2023AY 2009-2010
Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2009-10 Deepak Bajaj Ito, Ward-40(1), Kolkata 77, S.P. Mukherjee Road, Gd. Vs. Floor, Kalighat, Kolkata- 700026. Pan: Aeepb 5525 K (Appellant) (Respondent) Present For: Appellant By : Shri Dilip Chatterjee, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit, Sr. Dr Date Of Hearing : 29.03.2023 Date Of Pronouncement : 21.04.2023 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Arising Out Of The Order Of Cit(A)- 12, Kolkata Vide Order No. 40/Cit(A)-12/Kol/Ward-40(1)/2014-15 Dated 09.06.2016 Against The Assessment Order Passed U/S 143(1)/147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).
For Appellant: Shri Dilip Chatterjee, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, Sr. DR
Section 143(1)Section 147Section 148Section 40
natural justice,
2
Deepak Bajaj
A.Y. 2009-10
hence liable to be set aside. (relied on the order of ITAT B Bench Kol, dated 31st March 2022 in ITA No- 75/Kol/2020) iii. For that and in the facts and circumstances of the case and in law,
Ld. CIT(A)-12 Kol should have considered Gr no-l before concluding
