Smt. Dipali Basak, Nadia V. ITO, Ward - 41(2), Nadia , Nadia

ITA 1023/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9489 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SATYAJIT MONDAL
• Assessee Lawyers: P S GUPTA; K M ROY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA NO. 1023/KOL/2018 SMT. DIPALI BASAK, AY 2012-13 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH: KOLKATA ( ) BEFORE . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1023/KOL/2018 ASSESSMENT YEAR: 2012-13 SMT. DIPALI BASAK (PAN: AHYPB3941Q) VS. INCOME-TAX OFFICER, WD-41(2), NADIA APPELLANT RESPONDENT DATE OF HEARING 18.12.2018 DATE OF PRONOUNCEMENT 18.12.2018 FOR THE APPELLANT S/SHRI K.M.ROY, FCA & P.S.GUPTA, ADVOCATE FOR THE RESPONDENT SHRI SATYAJIT MONDAL, ADDL. CIT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-12, KOLKATA DATED 01.03.2018 FOR AY 2012-13. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEA L IS AGAINST THE ACTION OF LD. CIT(A) IN UPHOLDING BY AN EX PARTE ORDER THE ADDITION IN R ESPECT OF UNDISCLOSED HOUSE PROPERTY INCOME OF RS.9,20,029/- MADE BY THE AO, WHICH, ACCO RDING TO LD. AR, WAS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE IN HAVING PASSED THE EX PARTE ORDER QUA THE ASSESSEE WITHOUT AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE AND WITHOUT ENSURING THAT THE NOTICE FIXING HEARING ON 11.12.2017 AND 16.02.2018 WAS SERVED UPON THE ASSESSEE, WHICH IS APPARENT FROM PARA 3 PAGE 2 OF THE IMPUGNED ORDER O F LD. CIT(A). 3. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE ORDER OF THE LD. CIT(A), WE NOTE THAT THE IMPUGNED ORDER OF LD. CIT(A) IS AN EX PARTE ORDER AND IT HAS BEEN PASSED WITHOUT GOING INTO MERITS OF THE ISSUES RAISED IN T HE GROUNDS OF APPEAL. WE FIND FROM THE GROUNDS OF APPEAL RAISED BEFORE US I.E GROUND NO.5 THAT THE ASSESSEE IS AGGRIEVED BY THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT ALLOWI NG THE ASSESSEE PROPER AND REASONABLE 2 ITA NO. 1023/KOL/2018 SMT. DIPALI BASAK, AY 2012-13 OPPORTUNITY OF BEING HEARD. SINCE THE IMPUGNED ORD ER IS AN EX PARTE ORDER AND THE LD. CIT(A) HAS NOT DECIDED THE QUESTION OF FACTS AND LA W RAISED BY THE ASSESSEE, WE ARE INCLINED TO SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO APPEAR ON 21.0 1.2019 BEFORE THE LD. CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) AND THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS BY PASSING A SPEAKING ORDER IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18/12/201 8 SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 18TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SMT. DIPALI BASAK, C/O, PARTHA SARATHI GUPTA, ADVOCATE, 100, BANK LANE, P.O. KRISHNAGAR, DIST. NADIA, PIN-741101 2 RESPONDENT ITO, WARD-41(2), NADIA. 3 4 5 CIT(A)-12, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR