Ram Gopal Agarwal, Kolkata V. ITO, Ward-45(1), Kolkata, Kolkata

ITA 1358/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1694 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 03-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 1357 & 1358/KOL/2019 ASSESSMENT YEAR: 2011-12 & 2014-15 RAM GOPAL AGARWAL.............................APPELLANT C/O. GAURAV MATHUR, ADVOCATE 1B, NANDO MALLICK LANE JHUNJHUNWALA HOUSE KOLKATA 700 006 [PAN: AFIPA 6080 M] VS. INCOME TAX OFFICER, WARD-45(1), KOLKATA.....................................................RESPONDENT APPEARANCES BY: NONE, 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 27 TH , 2019 O R D E R PER J. SUDHAKAR REDDY, AM :- BOTH THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE BUT IDENTICAL ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 13, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), BOTH DT. 27/02/2019, FOR THE ASSESSMENT YEARS 2011-12 & 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN APPLICATION SEEKING ADJOURNMENT. THE SAME IS REJECTED AS, IN OUR VIEW, THIS IS NOT A FIT CASE FOR GRANT OF ADJOURNMENT. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. ON PERUSING THE ORDERS PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE EX-PARTE ORDERS WERE PASSED DISMISSING THE APPEALS OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASES ON MERIT S. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, 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, BOTH THE PURPOSES. KOLKATA, THE DATED : 27.11.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. RAM GOPAL AGARWAL C/O. GAURAV MATHUR, ADVOCATE 1B, NANDO MALLICK LANE JHUNJHUNWALA HOUSE KOLKATA 700 006 2. INCOME TAX OFFICER, WARD- 45(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 ASSESSMENT YEAR: 2011 S. 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 BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL KOLKATA, THE 27 TH DAY OF NOVEMBER, 201 9 SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER FORWARDED TO: C/O. GAURAV MATHUR, ADVOCATE 45(1), KOLKATA SENT THROUGH E-MAIL. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 1357 & 1358/KOL/2019 ASSESSMENT YEAR: 2011 -12 & 2014-15 RAM GOPAL AGARWAL 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 ALLOWED FOR STATISTICAL 9 . TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES