Ved Prakash Tiwari, Howrah V. I.T.O.,Ward-48(4), Kolkata

ITA 1199/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1394 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 17-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C - SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 1199/KOL/2019 ASSESSMENT YEAR: 20 11 - 12 M/S. VED PRAKASH TIWARI 2 ND FL., SALKIA SCHOOL ROAD, HOWRAH - 711101 [ PAN NO. A B U PT3449 H / V/S . I.T.O, WARD 48(4) , 3 GOVERNMENT PLACE, KOLKATA - 700 001. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT MR. JAYANTA KHANRA, JCIT, SR.DR / DATE OF HEARING 0 9 - 02 - 2021 / DATE OF PRONOUNCEMENT 0 9 - 02 - 2021 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 23 - 04 - 2019 OF THE COMMISSIONER OF INCOME - TAX (APPEALS), KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NO ONE HAS PUT IN APPEARANCE DESPITE NOTICE. THEREFORE, THE IMPUGNED APPEAL IS DECIDED AFTER GOING THROUGH THE RECORDS AND AFTER HEARING THE LD.DR 3. AT THE OUTSET, THE LD. DR HAS INVITED MY ATTENTION TO THE IMPUGNED ORDER OF THE LD. CIT(A). I FIND THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON TECHNICAL GROUND DUE TO CLERICAL MISTAKE APPARENT IN APPEAL FORM NO. 35, WHEREIN THE ASSESSEE WRONGLY WROTE /MENTIONED THE ASSESSMENT YEAR 2010 - 11 IN STEAD OF ASSESSMENT YEAR 2011 - 12 . IT WAS PLEADED BEFO RE THE LD. CIT(A) BY THE ASSESSEE THAT THE ABOVE MISTAKE WAS A CLERICAL ERROR AND THAT THE ASSESSEE/APPELLANT MAY BE ALLOWED ITA NO. 1199/KOL/2019 A.Y. 20 11 - 12 M/S. VED PRAKASH TIWARI PAGE 2 TO RECTIFY THE SAME AS A.Y 2011 - 12. HOWEVER, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ONLY ON THIS TECHNICAL GROUND. I F IND THAT THE PRINCIPLE OF NATURAL JUSTICE HAS BEEN VIOLATED BY THE LD. CIT(A). THE SAID CLERICAL ERROR AS NOTED ABOVE, COULD HAVE BEEN ALLOWED TO BE RECTIFIED BY THE LD. CIT(A) . IN VIEW OF ABOVE AND FOR THE SAKE OF PRINCIPLE OF NATURAL JUSTICE , THE ASSES SEE IS REQUIRED TO BE GIVEN ADEQUATE OPPORTUNITY TO RECTIFY THE SAID CLERICAL MISTAKE BEFORE THE LD. CIT(A). IN VIEW OF THE ABOVE, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUD ICATION. NEEDLESS TO SAY THAT LD. CIT(A) WILL ALLOW THE ASSESSEE TO RECTIFY THE SAID MISTAKE OCCURRED IN FORM NO.35 AND THEREAFTER, WILL DECIDE THE ISSUE(S) AFRESH BY WAY OF PASSING A SPEAKING ORDER IN ACCORDANCE WITH LAW. T HE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON T UESDAY , 9 TH FEBRUARY , 2021 . SD/ - (S ANJAY GAR G ) JUDICIAL MEM BER KOLKATA, * *PP /SR.PS - 0 9 / 0 2 /20 2 1 / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT - M/S. VED PRAKASH TIWARI, 2 ND FL., 148 SALKIA SCHOOL ROAD, HOWRAH - 711 101. 2. /RESPONDENT - I.T.O., 48(4) ), 3 GOVT PL., KOLKATA - 700 001. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. /TRUE COPY/ BY ORDER/ , / ,