Shri Vishal Jhunjhunwala, Kolkata V. A.C.I.T.,Circle-37, Kolkata

ITA 1139/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7266 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 14-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

1 ITA NO. 1139/KOL/2019 SHRI VISHAL JHUNJHIUNWALA, AY 2015-16 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( )BEFORE . , /AND . # . $ , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VAR KEY, JM] I.T.A. NO. 1139/KOL/2019 ASSESSMENT YEAR: 2015-16 SHRI VISHAL JHUNJHUNWALA (PAN: ADOPJ5643D) V VS. ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-37, KOLKATA APPELLANT RESPONDENT FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR DATE OF HEARING 31.10.2019 DATE OF PRONOUNCEMENT 31.10.2019 ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) 11, KOLKATA DATED 14.12.2018 FOR AY 2015-15. THE GROUN DS OF APPEAL RAISED BY THE ASSESSEE ARE AS UNDER: 1. THAT THE ORDER PASSED BY THE LD. CIT(A)- 11, KO LKATA U/S. 250 CONFIRMING THE ADDITIONS AND DISALLOWANCES MADE BY LEARNED ASSESSING OFFICER IS WRONG IN THE LAW AND FACTS OF THE CASE. 2. THAT THE LD. CIT(A)-11, KOLKATA ERRED IN LAW AS WELL AS ON FACTS OF THE CASE BY NOT PROVIDING THE ASSESSEE REASONABLE OPPORTUNITY OF BE ING HEARD AND THE SAME ARE AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 3. THAT THE LD. CIT(A)-11, KOLKATA ERRED IN LAW AS WELL AS ON FACTS OF THE CASE BY CONFIRMING THE ADDITION OF RS.7,00,000/- MADE BY THE AO IN RES PECT OF DISALLOWANCE OF DEDUCTION CLAIMED U/.S. 35(1)(II) OF THE I. T. ACT. 4. THAT THE APPELLANT CRAVES TO LEAVE, ADD OR AMEND ANY OF THE GROUNDS DURING THE COURSE OF APPELLATE PROCEEDINGS. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 2 9 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVI NCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL ON TIME. HE NCE, THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 2 ITA NO. 1139/KOL/2019 SHRI VISHAL JHUNJHIUNWALA, AY 2015-16 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING BEFORE US. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIR CUMSTANCES, WE DISPOSE OFF THE CASE EX- PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL RE PRESENTATIVE. 4. AT THE OUTSET, AFTER PERUSING THE ORDER PASSED B Y THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS AND PASSED A CRYPTIC ORDER. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQ UATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. 5. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST OCTOBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1)APPELLANT SHRI VISHAL JHUNJHUNWALA, 62, GOLAGH ATA ROAD, KOLKATA-700 048. 2) RESPONDENT ACIT, CIRCLE-37, KOLKATA. 3) CIT(A)-11, KOLKATA. (SENT THROUGH E-MAIL) 4)CIT , KOLKATA 5)DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL ) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR