Preety Garg, Siliguri V. ITO, Ward-1(3), Jalpaiguri

ITA 1362/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3348 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 03-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1362/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. PREETY GARG..................................................................................................................APPELLANT [PAN: ADQPG 1316 A] VS. ITO, WARD-1(3), JALPAIGURI...................................................................RESPONDENT I.T.A. NO. 1363/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. NANDA GARG..................................................................................................................APPELLANT [PAN: ADMPG 1109 M] VS. ITO, WARD-1(3), JALPAIGURI...................................................................RESPONDENT I.T.A. NO. 1364/KOL/2019 ASSESSMENT YEAR: 2015-16 MR. RAJESH KUMAR GARG....................................................................................................APPELLANT (L.H. OF ROSHAN LAL GARG) [PAN: ADFPG 9627 F] VS. ITO, WARD-1(3), JALPAIGURI...................................................................RESPONDENT APPEARANCES BY: SH. RAHUL SURANA, ACA, APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 05 TH , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 29 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THESE THREE APPEALS ARE FILED BY THE ASSESSEES AND ARE DIRECTED AGAINST SEPARATE BUT IDENTICAL EX-PARTE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI [CIT(A) FOR SHORT] DATED 12.03.2019, IN THE CASE OF MRS. PREETY GARG, 26.02.2019 IN THE CASE OF MRS. NANDA GARG AND 26.02.2019 IN THE CASE OF MR. RAJESH KUMAR GARG, (L.H. OF ROSHAN LAL GARG). AS THE ISSUES ARISING IN ALL THESE ARE COMMON, FOR THE SAKE OF CONVENIENCE THEY ARE HEARD TOGETHER AND DISPOSED OFF BY THIS COMMON ORDER. 2 I.T.A. NOS. 1362, 1363 & 1364/KOL/2019 ASSESSMENT YEAR: 2015-16 MRS. PREETY GARG MRS. NANDA GARG MR. RAJESH KUMAR GARG 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. PETITIONS WERE FILED FOR ADJOURNMENT. AS IN MY VIEW THESE ARE NOT THE FIT CASES FOR GRANT OF ADJOURNMENT, I REJECT THE SAME AND PROCEED TO DISPOSE OFF THESE CASES EX-PARTE QUA THE ASSESSEE. 3. I FIND THAT THE LD. CIT(A) HAS PASSED EX-PARTE ORDERS IN ALL THESE CASES. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE I RESTORE THE MATTERS TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 4. THE ASSESSEES ARE DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN 30 DAYS FROM RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER COOPERATE IN DISPOSAL OF THESE APPEALS. 5. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEES ARE ALLOWED. KOLKATA, THE 29 TH NOVEMBER, 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29.11.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. MRS. PREETY GARG, FLAT A-7, METRO HEIGHTS, OPP. CLUB TOWN, SEVOKE ROAD, SILIGURI-734 001. 2. MRS. NANDA GARG, C/O. AARPEE & CO. OODLABARI, MANABARI, JALPAIGURI-735 222. 3. MR. RAJESH KUMAR GARG, (L.H. OF ROSHAN LAL GARG), FLAT C-4, METRO HEIGHTS, OPP. CLUB TOWN, SEVOKE ROAD, SILIGURI-734 001. 4. ITO, WARD-1(3), JALPAIGURI 5. CIT(A)-JALPAIGURI. (SENT THROUGH E-MAIL) 6. CIT- 7. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES