Sri Amarjeet Singh , Kolkata V. I.T.O.Ward-51(3), Kolkata

ITA 1342/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4893 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: HIMADRI MUKHOPADHYAY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 1342/KOL/2019 ASSESSMENT YEAR: 2012-13 SRI AMARJEET SINGH.............................APPELLANT ARYA MANOR FLAT NO.-2A, 2 ND FLOOR 7, KUNDU ROAD, BHOWANIPUR KOLKATA 700 025 [PAN: BGVPS 9085 H] VS. INCOME TAX OFFICER, WARD-51(3), KOLKATA.....................................................RESPONDENT APPEARANCES BY: SHRI HIMADRI MUKHOPADHYAY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBOJYOTI RAY, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 4 TH , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 4 TH , 2019 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 15, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 27/02/2019, FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 19 (NINETEEN) DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 3. AT THE OUTSET, AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. THE ASSESSEE DEMONSTRATED BEFORE US THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR KOLKATA, THE DATED : 04.11.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SRI AMARJEET SINGH ARYA MANOR FLAT NO.-2A 2 ND FLOOR 7, KUNDU ROAD BHOWANIPUR KOLKATA 700 025 2. INCOME TAX OFFICER, WARD- 51(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 4 TH DAY OF NOVEMBER, 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER FORWARDED TO: 51(3), KOLKATA SENT THROUGH E-MAIL. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 1342/KOL/2019 ASSESSMENT YEAR: 2012-13 SRI AMARJEET SINGH STATISTICAL PURPOSES. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES