Subrata Bhattacharjee , Kolkata V. ITO, Ward-33(4), Kolkata

ITA 1360/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3450 (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: 2013-2014
• 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

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO.1359 & 1360/KOL/2019 ASSESSMENT YEAR: 2012-13 & 2013-14 SUBRATA BHATTACHARJEE..............................APPELLANT C/O. GAURAV MATHUR, ADVOCATE 1B, NANDO MALLICK LANE JHUNJHUNWALA HOUSE KOLKATA 700 006 [PAN: ADRPB 4965 D] VS. INCOME TAX OFFICER, WARD-33(4), 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 ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 09, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 27/03/2019, FOR THE ASSESSMENT YEAR 2012-13 AND DT. 28/03/2019 FOR THE ASSESSMENT YEAR 2013-14. 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 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 GROUNDS OF NATURAL JUSTICE. 4. IN THE RESULT, BOTH THESE PURPOSES. KOLKATA, THE DATED : 27.11.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. SUBRATA BHATTACHARJEE C/O. GAURAV MATHUR, ADVOCATE 1B, NANDO MALLICK LANE JHUNJHUNWALA HOUSE KOLKATA 700 006 2. INCOME TAX OFFICER, WARD- 33(4), 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 I.T.A. NO.1359 & 1360/KOL/2019 ASSESSMENT YEAR: 2012 WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE BOTH THESE APPEAL OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL KOLKATA, THE 27 TH DAY OF NOVEMBER, 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER OPY OF THE ORDER FORWARDED TO: C/O. GAURAV MATHUR, ADVOCATE 33(4), KOLKATA SENT THROUGH E-MAIL. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO.1359 & 1360/KOL/2019 ASSESSMENT YEAR: 2012 -13 & 2013-14 SUBRATA BHATTACHARJEE BEING HEARD, ON THE ALLOWED FOR STATISTICAL TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES