Girish Chand Agarwal , Howrah V. ITO, Ward - 46(1), Kolkata , Kolkata

ITA 1032/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9502 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N M BHANSALI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA NO. 1032/KOL/2018 GIRISH CHAND AGARWAL, AY 2008-09 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH: KOLKATA ( ) BEFORE . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1032/KOL/2018 ASSESSMENT YEAR: 2008-09 GIRISH CHAND AGARWAL (PAN: AEOPA7922H) VS. INCOME-TAX OFFICER, WD-46(1), NADIA APPELLANT RESPONDENT DATE OF HEARING 19.12.2018 DATE OF PRONOUNCEMENT 19.12.2018 FOR THE APPELLANT SHRI N. M. BHANSALI, ADVOCATE FOR THE RESPONDENT SHRI BAIJNATH SINGH, ADDL. CIT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-14, KOLKATA DATED 23.02.2018 FOR AY 2008-09. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THOUGH IN THE FORM 35 FILED BEFORE THE LD. CIT(A), THE ADDRESS TO WHICH NOTICE HAS TO BE SENT WAS SPECIFICALLY STATED TO BE D-5A, VANDANA APARTMENT, MEERA MARG, BANI PARK, JAIPUR-302016, NO NOTICE WAS RECEIVED IN THE SAID ADDRESS WHICH MUST HAVE PROMPT ED THE LD. CIT(A) TO NOTE THAT NONE APPEARED BEFORE HIM DESPITE NOTICE. SINCE EX PARTE ORDER HAS BEEN PASSED WITHOUT HEARING THE ASSESSEE, IT WAS PRAYED THAT THE ASSESSEE SHOUL D BE GIVEN AN OPPORTUNITY TO EFFECTIVELY PARTICIPATE BEFORE THE LD. CIT(A) IN THE APPELLATE PROCEEDINGS. WE NOTE THAT THE ASSESSEE IN THE FORM 35 FILED BEFORE THE LD. CIT(A) AND IN FORM NO. 36 FILED BEFORE US HAVE SPECIFICALLY GIVEN THE ADDRESS TO WHICH THE NOTICE HAS TO BE SEN T IS THE JAIPUR ADDRESS (SUPRA). WE NOTE THAT THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER T AKING NOTE THAT THE ASSESSEE HAS NOT CARED TO APPEAR BEFORE HIM. SINCE THE ASSESSEE HAS NOT R ECEIVED THE NOTICE, IN THE ADDRESS GIVEN AT JAIPUR, THERE IS A VIOLATION OF NATURAL JUSTICE. SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE LD. CIT(A) HAS NOT DECIDED THE QUESTION OF FACTS AND LAW RAISED BY THE ASSESSEE, WE 2 ITA NO. 1032/KOL/2018 GIRISH CHAND AGARWAL, AY 2008-09 ARE INCLINED TO SET ASIDE THE ORDER OF LD. CIT(A) A ND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER AF FORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO A PPEAR ON 21.01.2019 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. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 19TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SHRI GIRISH CHAND AGARWAL, D-5A, VANDAN A APARTMENT, MEERA MARG, BANI PARK, JAIPUR-302016. 2 RESPONDENT ITO, WARD-46(1), KOLKATA. 3 4 5 CIT(A)-14, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR