Pawan Kumar Agarwal, Hooghly V. I.T.O.,Ward-24(1), Hooghly

ITA 128/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6282 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 25-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 12 8 /KOL/201 9 A.Y 20 15 - 16 PAWAN KUMAR AGARWAL PAN: ACDPA5160A VS. I.T.O., WARD 24 (1), HOOGHLY ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI SUBASH AGARWAL, SR. ADVOCATE, LD.AR RESPONDENT BY : SHRI KALYAN NATH, ADDL , CIT, LD.DR / DATE OF HEARING : 1 2 - 06 - 2019 / DATE OF PRONOUNC EMENT: 24 - 0 7 - 2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 20 15 - 16 , IS DIRECTED AGAINST THE ORDER DATED 2 7 - 12 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 6 , K OLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S. 14 3(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 29 - 12 - 2017 . 2. AT THE OUTSET ITSELF, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT IMP UGNED ORDER IS AN EX - PARTE ORDER AND ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THE LEARNED COUNSEL, THEREFORE, PRAYED THE BENCH THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A); HENCE THE MATTER S HOULD BE REMITTED BACK TO THE FILE OF LD. CIT(A). ON THE OTHER HAND, LEARNED DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION, IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). 3 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON R ECORD, WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS. ITA NO. 128 /KOL/2019 PAWAN KUMAR AGARWAL 2 THE LD. CIT(A) DID NOT PASS HIS ORDER ON MERITS , H E PASSED EX PARTE ORDER CONFIRMING THE ACTION OF THE AO IN MAKING THE ADDITIONS BY RELYING ON VARIOUS JUDGMENTS AVAILABLE IN T HE IMPUGNED ORDER OF THE LD.CIT(A) . BEFORE THE LD. CIT(A), THE ASSESSEE COULD NOT PLEAD HIS CASE PROPERLY THEREFORE, HE SUBMITTED BEFORE US AN AFFIDAVIT DATED 1 0 TH JUNE, 2019 STATING THE GRIEVANCES AS FOLLOWS: AFFIDAVIT I, PAWAN KUMAR AGARWAL, SON OF RAM CH ANDRA AGARWAL AGED 51 YEARS, BY RELIGION HINDU, RESIDING AT 'ELIZA - V', 3RD FLOOR, 253, B. B. D. ROAD, P.A. HINDMOTOR, DIST. HOOGHLY, WEST BENGAL, DO HEREBY SOLEMNLY AFFIRM AND STATE AS FOLLOWS : 1. THAT THE APPEAL IS FILED BEFORE THE LD. CIT(A) - 6 ON 18.01 .2018, AGAINST THE ORDER OF THE A.O. U/S.143(3) DATED 29.12.2017. 2.THAT THE MATTER WAS FIXED FOR HEARING BEFORE THE LD. C!T(A) - 6, ON 3 OCCASIONS (I.E. ON 24.09.2018, 14.11.2018 AND 26.12.2018). 3. THAT ON THE EARLIER TWO OCCASION COMPLIANCE COULD NOT BE MADE FOR ONE REASON OR THE OTHER. 4.THAT THE MATTER WAS LASTLY FIXED FOR HEARING ON 26.12.2018, ON THE SAID DATE I COULD NOT ATTEND THE HEARING AS MY A/R BECAME UNDISPOSED AND BEING UNAWARE OF HIS ILLNESS, I ALSO COULD NOT SEEK ADJOURNMENT. 5.THAT I GIVE AN UNDERTAKING THAT I SHALL MAKE DUE COMPLIANCE IN THE ABOVEMENTIONED CASE IF THE MATTER IS SET ASIDE TO THE FILE OF THE LD. CIT(A). 6. THAT THE FACTS STATED IN PARA 1 TO 4 ARE TRUE TO THE BEST OF MY KNOWLEDGE AND BELIEF AND PARAGRAPH 5 IS AN UNDE RTAKIN G GIVEN BY ME. 4 . WE NOTE THAT A PERUSAL OF THE BODY OF THE IMPUGNED ORDER, IT IS APPARENT THAT IT IS AN EX - PARTE ORDER WHICH HAS BEEN CHALLENGED BY THE ASSESSEE FOR WANT OF PROPER OPPORTUNITY. IN VIEW OF ABOVE, WE FIND THAT THE ASSESSEE COULD NOT ARGUE HIS CA SE BEFORE THE LD. CIT(A) AND AS SUCH ONE MORE OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A) . THEREFORE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE ITA NO. 128 /KOL/2019 PAWAN KUMAR AGARWAL 3 ISSUE BACK TO THE FILE OF THE LD.CIT(A) TO ADJUDICATE THE ISS UE( S) AFRESH, AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD . THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES/EXPLANATION, IF ANY, TO SUBSTANTIATE HIS CASE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FO R S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 /0 7 /201 9 SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / AC COUNTANT MEMBER /KOLKATA; DATED: 24 / 0 7 /201 9 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI PAWAN KUMAR AGARWAL ELIZA - V3 RD FL., 253 B.B.D ROAD, P.O HINDMOTOR, DIST: HOOGHLY, W .B. 712233. 2. / THE RESPONDENT. - THE INCOME TAX OFFICER, WARD 2 4 ( 1 ), HOOGHLY 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. // TRU E COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .