Gobinda Chandra Paul, Kolkata V. I.T.O.,Ward-50(2), Kolkata

ITA 1273/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3796 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-11-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 27-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANUA
• Assessee Lawyers: RABINDRA NATH CHAKRABORTY
• Keywords: Set aside
• Section: 201

Judgement Text

1 ITA NO. 1273/KOL/2019 GOBINDA CHANDRA PAUL, AY- 201 4-15 , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1273/KOL/2019 ASSESSMENT YEAR: 2014-15 GOBINDA CHANDRA PAUL (PAN: AXGPP0231R) VS. INCOME-TAX OFFICER, WD-50(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 25.11.2019 DATE OF PRONOUNCEMENT 29.11.2019 FOR THE APPELLANT SHRI RABINDRA NATH CHAKRABORTY, A DVOCATE 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)-15, KOLKATA DATED 16-01-2019 FOR THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SHRI RABINDRA NATH CHAKRABORTY, ADVOCATE APPEARING FOR THE ASSESSEE C ONTENDED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AFTER ISSUING SEVERAL NOTICES WHICH COULD NOT BE ACTED UPON BY THE ASSESSEE, SINC E THE ASSESSEE DID NOT RECEIVE THE NOTICES FOR HEARING FOR THE REASON THAT THE NOTICES WERE SENT TO THE WRONG ADDRESS TANTULIA WHEREAS THE ADDRESS OF THE ASSESSEE IS TENTUL TALA. SO THE ASSESSEE WAS NOT AWARE OF THE LISTING OF THE APPEAL AND SO HE CO ULD NOT APPEAR BEFORE THE LD. CIT(A) AND, THEREFORE, IT WAS NOT INTENTIONAL ON TH E PART OF THE ASSESSEE. TAKING NOTE OF THE AFORESAID FACTS AND TAKING NOTE OF THE SPEED POST COVER IT IS NOTED THAT ADDRESS IS HAND WRITTEN AS TENTULIA WHEREAS THE AO ORDER SHOWS THAT IT IS TENTUL TALA, SO PRIMA FACIE I FIND FORCE IN THE CONTENTION OF ASSES SEE THAT HE DID NOT RECEIVE THE NOTICES, THEREFORE, I AM OF THE CONSIDERED VIEW THA T ASSESSEE DID NOT GET PROPER 2 ITA NO. 1273/KOL/2019 GOBINDA CHANDRA PAUL, AY- 201 4-15 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 AS PER LAW BY SERVING NOTICE AT THE RI GHT ADDRESS AS NOTED BY THE AO IN THE CAUSE TITLE OF HIS (AO) ORDER. 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 29TH NOVEM BER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :29TH NOVEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI GOBINDA CHANDRA PAUL, NARAYANPU R, TENTUL TALA, P.O. RAJARHAT GOPALPUR, P.S AIRPORT, KOLKATA-700 136. 2 RESPONDENT ITO, WARD-50(2) , KOLKATA. 3. 4. 5. CIT(A)-15, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR