Sri Kallol Ghosh, Kolkata V. ITO, WD-42(4), KOLKATA, Kolkata

ITA 1227/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4176 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 06-12-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 31-05-2016
• Court: TRIBUNAL
• Assessee Lawyers: S JHAJHARIA

Judgement Text

I.T.A. NO. 1227/KOL./2016 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. NO. 1227/KOL/ 2016 ASSESSMENT YEAR: 2009-2010 SRI KALLOL GHOSH,.................................. ........................................APPELLANT 156/1, B.T. ROAD, KOLKATA-700 108 [PAN: ADOPG 0426 H] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-42(4), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI S. JHAJHARIA, A.R. FOR THE ASSESSEE SHRI PINAKI MUKHERJEE, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 08, 2016 DATE OF PRONOUNCING THE ORDER : DECEMBER 15, 2016 O R D E R PER SHRI A.T. VARKEY, J.M .: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA DA TED 21.03.2016 FOR THE ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET ITSELF THE LD. A.R. OF THE ASSESS EE POINTED OUT THAT IT IS AN EX-PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT HEARING HIM. ACCORDING TO HIM, THE A.R. APPEARED ON 30.01.2015 AND SOUGHT ADJOURNMENT TO 18.02.2015 AND THEREAFTER HE SOUGHT ADJOURNMENT TO 3.3.2015. HOWEVER, ACCORDING TO THE LD. CIT(APPEALS), NEITHER ANYBODY APPEARED NOR ANY REPLY WAS RECEIVED FROM THE ASSESS EE ON THE DATE OF HEARING ON 03.03.2015. THEREAFTER THE LD. CIT(APPEALS) HAS TAK EN NOTE THAT AFTER FIXING THE APPEAL FOR HEARING ON 2-3 OCCASIONS, NONE WAS APPEARED, TH EREFORE, THE LD. CIT(APPEALS) HAD NO OTHER ALTERNATIVE BUT TO DISMISS THE APPEAL. 3. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. WE FIND THAT DESPITE THE ISSUE OF NOTICES, THE LD. A.R. COULD NOT ATTEND THE HEARING ON SEVERAL OCCASIONS. THE AS SESSEE CANNOT BE PENALIZED FOR ANY I.T.A. NO. 1227/KOL./2016 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 INACTION ON THE PART OF THE LD. A.R. SO IN THE INTE REST OF JUSTICE AND FAIRNESS, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO DECIDE THE MATTER ON MERIT IN ACCORDANCE TO LAW AFT ER HEARING THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE IN THE APPELLATE PRO CEEDINGS BEFORE THE LD. CIT(A). 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 15, 2016. SD/- SD/- (WASEEM AHMED) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMB ER KOLKATA, THE 15 TH DAY OF DECEMBER, 2016 COPIES TO : (1) SRI KALLOL GHOSH, 156/1, B.T. ROAD, KOLKATA-700 108 (2) INCOME TAX OFFICER, WARD-42(4), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX(APPEALS)-13, KOLKATA , (4) COMMISSIONER OF INCOME TAX- ,KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.