Chandra Kumar Surana HUF, Kolkata V. I.T.O.,Ward-31(3), Kolkata

ITA 1230/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3914 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 6 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: 2015-2016
• Appeal Filed On: 21-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANUA
• Keywords: Set aside

Judgement Text

1 ITA NO. 1230/KOL/2019 CHANDRA KUMAR SURANA, HUF, AY- 2015-16 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1230/KOL/2019 ASSESSMENT YEAR: 2015-16 CHANDRA KUMAR SURANA, HUF (PAN: AADHC1937P) VS. INCOME-TAX OFFICER, WD-31(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 20.11.2019 DATE OF PRONOUNCEMENT 27.11.2019 FOR THE APPELLANT SHRI ARYAN KOCHAR, ADVOCATE 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 30-04-2019 FOR THE ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SHRI ARYAN KOCHAR, ADVOCATE APPEARING FOR THE ASSESSEE CONTENDED THAT IT IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AFTER ISSUING TWO NOTICES WHICH COULD NOT BE ACTED UPON BY THE ASSESSEE FOR THE REASON WHICH WAS BEYOND THE CONTROL OF THE ASSESSEE, SO HE COULD NOT APPEAR BEFORE THE LD. CIT(A) AND IT WAS NOT INTENTIONAL ON THE PART OF THE ASSESSEE. T HEREAFTER, THE LD. CIT(A) PASSED THE EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CA SE. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A), THEREFORE, I AM INCLINED TO SET ASIDE THE O RDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO A DJUDICATION 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 ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 27TH NOVEM BER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :27TH NOVEMBER, 2019 JD.(SR.P.S.) 2 ITA NO. 1230/KOL/2019 CHANDRA KUMAR SURANA, HUF, AY- 2015-16 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT CHANDRA KUMAR SURANA,HUF, FLAT NO. 6 B, ARCH SHIVAM, 2, LOWER RAWDON STREET, KOLKATA-700 020. 2 RESPONDENT ITO, WARD-31(3) , 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