Sheikh Sabir Uddin, Hooghly V. I.T.O.,Ward-24(3), Hooghly

ITA 127/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2968 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 25-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH CIT LD
• Assessee Lawyers: K M ROY FCA LD
• Keywords: Opportunity of being heard; Assessment record; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 127 /KOL/201 9 A.Y 20 14 - 15 SHEIKH SABIR UDDIN PAN: AAMPU2047H VS. I.T.O., WARD 24(3), HOOGHLY ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI K.M. ROY, FCA, LD.AR REVENUE BY : SHRI KALYAN NATH, ADDL. CIT, LD. SR.DR / DATE OF HEARING : 12 - 06 - 2019 / DATE OF PRONOUNCEMENT: 21 - 0 8 - 2019 / O R D E R PER DR. A. L. SA INI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 20 14 - 15 , IS DIRECTED AGAINST THE ORDER DATED 2 2 - 10 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 6 , KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER P ASSED BY THE ASSESSING OFFICER [ ITO, WARD - 24(3), HOOGHLY ] U/S. 1 4 4/147 OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 06 - 12 - 2017 . 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE OUTSET ITSELF, THE LD. CO UNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER PASSED BY LD. CIT(A) CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT ITS CASE BEFORE LD. CIT( A ) AND THE LD. CIT( A ) PASSED AN EX - PARTE ORDER WITHOUT CONSIDERING THE MERITS OF THE CASE . THE LD. CIT( A ) ALSO DID NOT CONSIDER ASSESSMENT RECORDS. THEREFORE, LD. COUNSEL PRAYED THE BENCH THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). ITA NO. 127 /KOL/2019 SHEIKH SABIR UDDIN 2 3 . THE LD. DR FOR THE REVENUE HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE AND HE DID NOT HAVE ANY OBJECTION, IF THE MATTER IS REMITTED BACK TO THE FILE OF THE CIT(A). 4 . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE NOTE THAT ASSESSEE HAS NOT PARTICIPATED IN THE APPELLATE PROCEEDINGS AND AS S UCH THE LD. CIT(A) PASSED EX PARTE ORDER . THE LD. CIT(A) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS . W E NOTE THAT LD CIT( A ) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT( A ). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO TH E FILE OF L D. CIT( A ) FOR DE NOVO ADJUDICATION AND PASS A SPEAK ING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FI LE OF THE LD. CIT( A ) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 / 08 /201 9 . SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 21 / 08 /201 9 ITA NO. 127 /KOL/2019 SHEIKH SABIR UDDIN 3 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHR I SHEIKH SABIR UDDIN, CHOWBAZAR, NITYA MATH, P.O & DIST: HOOGHLY, PIN 712103. 2. / THE RESPONDENT. - INCOME TAX OFFICER, WARD 24(3), 54/1 RAFI AHMED KIDWAI ROAD, KOLKATA - 16. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .