Swapan Kumar Saha, Kolkata V. I.T.O.,Ward-32(4), Kolkata

ITA 1227/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3907 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-11-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 20-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANUA
• Assessee Lawyers: N O N E
• Keywords: Set aside

Judgement Text

1 ITA NO. 1227/KOL/2019 SWAPAN KUMAR SAHA, AY- 2014-15 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1227/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI SWAPAN KUMAR SAHA (PAN: ALEPS2880B) VS. INCOME-TAX OFFICER, WD-32(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 20.11.2019 DATE OF PRONOUNCEMENT 27.11.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANUA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-9. KOLKATA DATED 26-03-2019 FOR THE ASSESSMENT YEAR 2014-15. 2. THOUGH NONE APPEARED FOR THE ASSESSEE A PERUSAL OF THE IMPUGNED ORDER OF THE LD. CIT(A) REVEALS THAT IT IS AN EX PARTE ORDER SINCE N ONE APPEARED BEFORE THE LD. CIT(!\) DURING THE APPELLATE PROCEEDINGS. IT IS NOTED THAT THE LD. CIT(A) HAD ISSUED TWO NOTICES AND NO PROOF FOR SERVICE OF NOTICE UPON THE ASSESSEE WAS R ECORDED IN THE IMPUGNED ORDER. THEREAFTER, THE LD. CIT(A) PASSED THE EX PARTE ORDE R WITHOUT GOING INTO THE MERITS OF' THE CASE SINCE THE ASSESSEE COULD NOT ATTEND BEFORE HIM OR FILED ANY ADJOURNMENT APPLICATION. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CON SIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A), THEREFORE . I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FI LE OF LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER. 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :27TH NOVEMBER, 2019 JD.(SR.P.S.) 2 ITA NO. 1227/KOL/2019 SWAPAN KUMAR SAHA, AY- 2014-15 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SWAPAN KUMAR SAHA, AZIMGUNJ HOU SE, 4 TH FLOOR, 7, CAMAC STREET, KOLKJATA-700 017. 2 RESPONDENT ITO, WARD-32(4) , KOLKATA. 3. 4. 5. CIT(A)-9, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR