Rupa Sharma C/O-Parmanand Goursaria, Kolkata V. ITO, Ward-28(3), Kolkata, Kolkata

ITA 1102/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83215 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 25-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA PRASAD
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO. 1102 /KOL/ 2012 ASSESSMENT YEAR: 2006 - 07 RUPA SHARMA C/O PARMANAND GOURISARIA, 103 B. DHAN DEVI KHANNA ROAD, KOLKATA 700 054 [ PAN NONAXRPS 3493 D ] / V/S . ITO WARD - 28(3)/KOL, AAYAKAR BHAVAN DAKSHIN,2, GARIAHAT ROAD (SOUTH), 3 RD FLOOR, KOLKATA 700 068 /APPELLANT .. /RESPONDENT / BY APPELLANT NONE / BY RESPONDENT SHRI RAJENDRA PRASAD., JCIT, DR / DATE OF HEARING 01 - 12 - 2014 / DATE OF PRONOUNCEMENT 01 - 12 - 2014 /O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER: - THIS IS AN A PPEAL BY THE ASSESSEE IS ARISING OUT OF COMMISSIONER OF INCOME - TAX (APPEALS) - XIV, KOLKATA ( CIT(A) FOR SHORT) IN APPEAL NO.390/CIT(A) - XIV/08 - 09 DATED 2 - 05 - 2012. ASSESSMENT WAS FRAMED BY ITO WARD - 28(3) KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) VIDE HIS ORDER DATED 10 - 12 - 2008. 2. AT THE OUTSET IT IS SEEN THAT THE ORDER OF CIT(A) IS EX PARTE ORDER AND NOT HING IS DECIDED ON MERITS, EVEN THOUGH IT IS EX PARTE . CAN THE CIT(A) PASS AN EX PARTE ORDER WITHOUT SPEAKING ON MERITS? WE OF THE VIEW THAT SECTION 250(2) OF THE ACT GRANTS THE ASSESSEE AS WELL AS THE AO CONCERN A RIGHT TO BE HEARD BY THE FIRST APPELLATE AUTHORITY. THE APPELLATE AUTHORITY HAS A LEGAL DUTY TO HEAR AND DISPOSE OF THE APPEAL. EVEN NO DISMISSAL FOR DEFAULT CAN BE MADE BUT APPEAL IS TO BE DECIDED ON MERITS. WHERE AN APPEAL IS TO BE DISPOSED OF, EVEN THOUGH ON MERITS AFTER TAKING RELEVANT FACTS INTO CONSIDERATION, WITHOUT GIVING A NOTICE OF HEARING TO THE ITA NO.1102/KOL/2012 A.Y.2006 - 07 RUPA SHARMA V. ITO WD - 28(3) KOL. PAGE 2 ASSESSEE, AN APPLICATION FOR SETTING ASIDE OF EX PARTE ORDER IS MAINTAINABLE. ACCORDINGLY, WE ARE OF THE CONSIDERED VIEW THAT THIS ORDER NEEDS SET ASIDE AND REMAND THE APPEAL BACK TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLESS TO SAY, THAT THE CIT(A) WILL PASS A SPEAKING ORDER ON MERITS. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 01 / 1 2 /2014 SD/ - SD/ - ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA, *DKP - 01 / 1 2 /2014 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT RUPA SHARMA, C/O PARMANAND GOURISARIA 103, B, DHAN DEVI KHANNA ROAD, KOLKATA - 54 2 . / RESPONDENT ITO WD - 28(3), AAYAKAR BHAVAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), 3 RD FLOOR, KOLKATA - 68 3 . / CONCERNED CIT 4 . - / CIT (A) 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,