Sandeep Shah, L/h of Late Puja Shah, Kolkata V. I.T.O.,Ward-62(1), Kolkata

ITA 129/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6281 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 30 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: 2008-2009
• Appeal Filed On: 25-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH CIT LD
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 129 /KOL/201 9 A.Y 20 08 - 09 SANDEEP SHAH L/H:LATE PUJA SHAH PAN: AQEPS5462N VS. I.T.O., WARD 62(1), KOLKATA ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : NONE APPEARED RESPONDENT BY : SHRI KALYAN NATH, ADDL , CIT, LD.DR / DATE OF HEARING : 12 - 06 - 2019 / DATE OF PRONOUNCEMENT: 24 - 0 7 - 20 19 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 20 08 - 09 , IS DIRECTED AGAINST THE ORDER DATED 16 - 05 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 9 , KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER [ITO, WARD 62 (1), KOLKATA] U/S. 14 7 OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 07 - 03 - 2016. 2 . AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF ASSESSEE IN SPITE OF ISSUA NCE OF NOTICE FOR HEARING MORE THAN ONE OCCASIONS. THE LEARNED DEPARTMENTAL REPRESENTATIVE ( LD.DR) WAS PRESENT FOR THE APPELLANT REVENUE. IN THE ABSENCE OF ANY APPEARANCE OF THE ASSESSEE, THE APPEAL IS BEING DISPOSED OF EX PARTE QUA THE ASSESSE AFTER HEA RING THE LD. DR FOR THE REVENUE ON MERITS IN TERMS OF RULE 24 OF ITAT RULES, 1963. 3 . AFTER HEARING THE LD. DR FOR THE REVENUE AND PERUSING THE RECORD , WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS. THE LD. ITA NO. 129/KOL/2019 SANDEEP SHAH 2 CIT(A) DID NOT PASS HIS O RDER ON MERITS. SINCE THE IMPUGNED ORDER IS AN EX - PARTE ORDER, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A), THEREFORE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO PLEAD HIS CASE BEFORE LD CIT(A) . THEREFORE, WE DEEM IT FIT AND APPROP RIATE IN THE INTEREST OF JUSTICE AND FAIR PLAY TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD . THE AS SESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES/EXPLANATION, IF ANY, TO SUBSTANTIATE HIS CASE. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 24 /0 7 /201 9 SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 24 / 0 7 /201 9 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI SANDEEP SHAH L/H OF LATE PUJA SHAH BLOCK - B, 4 TH FLOOR, 22 LAKE TOWN, KOLKATA. 2. / THE RESPONDENT. - THE INCOME TAX OFFICER, WARD 62(1), 169, A.J.C BOSE ROAD, BAMB OO VILLA KOLKATA. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKA TA BENCHES, KOLKATA .