Shweta Chhawchharia v. Commissioner Of Income Tax, Kolkata – 12
High Court
21 Dec 2020 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Shweta Chhawchharia v. Commissioner Of Income Tax, Kolkata – 12
Date of order
21 Dec 2020
Assessment year(s)
—
Outcome
Allowed
Case summary
In Shweta Chhawchharia v. Commissioner Of Income Tax, Kolkata – 12, the High Court (2020) allowed the appeal. The decision went in favour of the assessee.
Decision: We direct the tribunal to hearout the appeal on merits as early as possible upon hearing the partiesand by a reasoned order.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
ITAT No. 15 of 2020I.A. No. GA 2 of 2020GA No. 798 of 2020IN THE HIGH COURT AT CALCUTTAIn Appeal from itsSPECIAL JURISDICTION (INCOME TAX)CIVIL APPELLATE JURISDICTIONORIGINAL SIDE
Shweta ChhawchhariaVersusCommissioner of Income Tax, Kolkata – 12
Before:The Hon'ble Justice I. P. MUKERJIAnd
The Hon’ble Justice KAUSIK CHANDADate: 21[st] December 2020
Appearance:Mr. Sanjay Bhaumik, AdvocateMr. Indranil Banerjee, AdvocateMr. Pranab Sharma, Advocatefor the appellantMr. Debasish Choudhury, Advocatefor the respondent
The Court: Having examined the cause shown by the appellant, weset aside the impugned order of the tribunal dated 27[th] March 2019dismissing the appeal for non-prosecution. We direct the tribunal to hearout the appeal on merits as early as possible upon hearing the partiesand by a reasoned order.
Learned counsel for the assessee undertakes before this Court notto take any unnecessary adjournment before the tribunal.
The appeal (ITAT No. 15 of 2020) is accordingly allowed. Theconnected application (GA No. 798 of 2020) is also disposed of.
(I. P. MUKERJI, J.)
(KAUSIK CHANDA, J.)
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