Lachhman Das, Midnapore V. ACIT, Circle - 2, Midnapore, Midnapore

ITA 1128/KOL/2011

• Counselvise Citation: 112823514 RSA 2011
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 01-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: LACHHMAN DAS
• Keywords: Principle of natural justice
• Section: 14A

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [ . .. . . .. . , ! !! !. . . . '#$! '#$! '#$! '#$!, ,, , ] [BEFORE SHRI S. V. MEHROTR A, AM & SHRI N. VIJAYA KUMARAN, JM] % % % % / I.T.A NO. 1128/KOL/2011 &!' () &!' () &!' () &!' ()/ // / ASSESSMENT YEAR : 2006-07 LACHHMAN DAS -VS.- ASSTT. COMMISSIONER OF INCOME TAX MIDNAPORE [PAN : AEEPD 9112 Q] CI RCLE-2, MIDNAPORE. [ +, +, +, +, /APPELLANT ] ]] ] [ ./+, ./+, ./+, ./+,/ // / RESPONDENT ] ] ] ] +, +, +, +, / FOR THE APPELLANT : SHRI LACHHMAN DAS ./+, ./+, ./+, ./+, / FOR THE RESPONDENT : SHRI P. P. SARKAR $!0 1 2 $!0 1 2 $!0 1 2 $!0 1 2 /DATE OF HEARING : 03.01.2012 3( 1 2 3( 1 2 3( 1 2 3( 1 2 /DATE OF PRONOUNCEMENT : 03.01.2012 4 /ORDER ! ! ! !. . . . '# $ '# $ '# $ '# $! !! ! , PER N. VIJAYA KUMARAN, J. M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORD ER OF LD. CIT(A)-XXXVI, KOLKATA DATED 01.06.2011 FOR ASSESSMENT YEAR 2006-07. 2. THE GROUND ADJUDICATED BY THE ASSESSEE IS AS UND ER :- FOR THAT UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A)- XXXVI, ERRED IN PASSING AN EX PARTE ORDER AND CONFI RMING THE ADDITION MADE BY THE LD. A.O. OF RS.2,43,078/- U/S. 14A OF T HE ACT AND ANOTHER ARBITRARY AND ADHOC ADDITION OF RS.65,000/- ON ACCO UNT OF LOW DRAWINGS WITHOUT GIVING OPPORTUNITY TO THE APPELLANT OF BEIN G HEARD AS NO NOTICE FIXING THE HEARING OF APPEAL BEFORE CIT(A) WAS EVER SERVED UPON THE APPELLANT. 3. THE ADJOURNMENT PETITION FILE BY THE ASSESSEE IS REJECTED AS THE ISSUE SHOULD GO BACK TO THE FILE OF THE LD. CIT(A) FOR PROPER ADJUDICATION. 4. WE HAVE HEARD THE LD. COUNSEL FOR THE ASSESSEE A ND THE LD. DEPARTMENTAL REPRESENTATIVE AT LENGTH AND CONSIDERED THE SUBMISSIONS. ON PERUSA L OF LD. CIT(A)S ORDER, IT IS OBSERVED THAT [ ITA NO. 1128/KOL/2011] 2 LD. CIT(A) HAS NOT DECIDED THE ISSUE ON MERITS GROU ND-WISE AND HE CAME TO THE CONCLUSION THAT ASSESSEE IS NOT INTEREST IN PURSUING THE APPEAL. TH EREFORE, HE DISMISSED THE APPEAL OF THE ASSESSEE. 5. BEFORE US, LD. COUNSEL FOR THE ASSESSEE SUBMITTE D THAT NO NOTICE OF HEARING EVER SERVED ON THE ASSESSEE FOR THE APPEAL TO APPEAR BEFORE THE LD . CIT(A). UNDER THE CIRCUMSTANCES NATURAL JUSTICE DEMANDS THAT OPPORTUNITY TO BE GIVEN AND TH E ASSESSEE SHOULD BE HEARD. AS THERE IS DENIAL OF OPPORTUNITY, WE SET ASIDE THE ORDER OF LD. CIT(A ) AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) FOR PROPER ADJUDICATION WITH STRICT ADHERENC E TO THE NATURAL JUSTICE PRINCIPLE. THE ASSESSEE ALSO SHOULD COOPERATE BEFORE THE LD. CIT(A). 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 4 4 4 4 $ $ $ $ 5 $! 6 7 5 $! 6 7 5 $! 6 7 5 $! 6 7 ORDER PRONOUNCED IN THE OPEN COURT ON 03.01.2011. SD/- SD/- [ . .. . . .. . , ,, , ] [ ! !! !. .. . '# $! '# $! '# $! '# $!, ,, , ] [ S. V. MEHROTRA ] [ N . VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER [ 2 2 2 2 ] D ATED : 3 RD JANUARY, 2012. 4 1 .&&' 8'(/ COPY OF THE ORDER FORWARDED TO: 1. +, /APPELLANT : LACHHMAN DAS, 165, BISHANDEO BUILDING , KHARIDAGATE, KHARAGPUR, MIDNA PORE-721301. 2 . ./+, / RESPONDENT : ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2, INCOME TAX OFFICE, SAHU BH AWAN, MIDANPORE-721301. 3. &4 - ! / CIT- 4. &4! ()/ CIT(A)- 5. &6 .&!/ DR, KOLKATA BENCHES, KOLKATA [/' .&/ TRUE COPY] 4!$/ BY ORDER, # /ASSTT REGISTRAR [KKC AB &!C# &D /SR.PS]