Sri Goutam Baag, Kolkata V. ITO, WD-11(4), KOLKATA, Kolkata

ITA 118/KOL/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5043 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 27-01-2016
• Court: TRIBUNAL
• Department Lawyers: SUTAPA CHATTOPADH YAY JCITSR
• Assessee Lawyers: V N PUROHIT
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.S. 118 & 119/KOL/2016-SRI GAUTAM BAAG-A.YRS. 2004-05 & 2005-06 1 IN THE INCOME TAX APPELLATE TRIBUNAL SMC BE NCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM ] I.T.A NOS.118 & 119/KOL/2016 ASSESSMENT YEARS : 2004- 05 & 2005-06 SHRI GOUTAM BAAG -VS.- I.T.O., WARD-11( 4), KOLKATA KOLKATA [PAN : AEGPB6076F) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI V.N.PUROHIT, FCA FOR THE RESPONDENT : SMT. SUTAPA CHATTOPADH YAY, JCIT,SR.DR DATE OF HEARING : 15.03.2016. DATE OF PRONOUNCEMENT : 06.04.2016. ORDER THESE ARE APPEALS BY THE ASSESSEE AGAINST A COMMON ORDER DATED 10.12.2015 OF CIT(A)-9, KOLKATA, RELATING TO AYRS. 2004-05 & 2 005-06. 2. THE APPELLANT FILED APPEALS BEFORE CIT(A) AGAINS T THE ORDERS PASSED ON 13/11/2009 AND 31/12/2010 FOR AY 04-05 & 05-06 RESP ECTIVELY BY THE ASSESSING OFFICER U/S 143(3)/147 OF THE INCOME TAX ACT, 1961( ACT). 3. NOTICE OF HEARING OF APPEAL U/S 250 OF THE ACT B EFORE THE CIT(A) WAS ISSUED ON 27/02/2015 FIXING OF HEARING ON 25/03/2015. ON THE DATE OF HEARING NONE ATTENDED NOR ANY WRITTEN REPLY WAS RECEIVED BY THE CIT(A) ON BEH ALF OF THE ASSESSEE. THEREAFTER, FRESH NOTICES DATED 28/05/2015, 24/006/2015 & 03/12 /2015 RESPECTIVELY WERE ISSUED BUT THERE WAS NO COMPLIANCE ON THE PART OF THE ASSE SSEE. 4. THE CIT(A) THEREFORE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSECUTION AND CONFIRMED THE ORDER OF AO. AGGRIEVED BY THE O RDERS OF CIT(A) THE ASSESSEE HAS PREFERRED THE PRESENT APPEALS BEFORE THE TRIBUNAL. ITA NO.S. 118 & 119/KOL/2016-SRI GAUTAM BAAG-A.YRS. 2004-05 & 2005-06 2 5. I HAVE HEARD THE RIVAL SUBMISSIONS. THE LEARNED COUNSEL FOR THE ASSESSEE MADE A STATEMENT ACROSS THE BAR THAT HIS CLIENT HAD NOT RE CEIVED NOTICE DATED 03.12.2015 AND THAT IN RESPECT OF THE EARLIER NOTICE RECEIVED, THE ASSESSEE HAD PERSONALLY APPEARED AND ATTENDED THE OFFICE OF COMMISSIONER OF INCOME TAX BUT WAS INFORMED THAT THE APPEALS WOULD BE TAKEN UP LATER. 6. KEEPING IN MIND THE SUBMISSIONS MADE BY THE LEAR NED COUNSEL FOR THE ASSESSEE I AM OF THE VIEW THAT THERE WAS LACK OF OPPORTUNITY AFFORDED TO THE ASSESSEE BEFORE CIT(A). ACCORDINGLY THE IMPUGNED ORDERS OF CIT(A) A RE SET ASIDE AND CIT(A) IS DIRECTED TO DECIDE THE APPEALS OF THE ASSESSEE ON M ERITS AFTER AFFORDING THE ASSESSEE OPPORTUNITY OF BEING HEARD. 7. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 6.4.2016. SD/- [ N.V.VASUDEVAN ] JUDICIAL MEMBER DATED : 6.4.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SRI GOUTAM BAAG, C/O V.N.P:UROHIT & CO., CHARTERE D ACCOUNTANTS, DIAMOND CHAMBERS, UNIT-III, 4 TH FLOOR, SUIT NO.4G,4, CHOWRINGHEE LANE, KOLKATA-700 016. 2. I.T.O., WARD-11(4), KOLKATA. 3. CIT(A)-9, KOLKATA 4. CIT-4, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES ITA NO.S. 118 & 119/KOL/2016-SRI GAUTAM BAAG-A.YRS. 2004-05 & 2005-06 3