Sanjay Kr. Tiwari,C/o-V.N. Purohit and Co.,C.A, Kolkata V. ITO, Ward-56(1), Kolkata, Kolkata

ITA 1367/KOL/2012

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9056 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 25-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY
• Assessee Lawyers: V N PUROHIT
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause
• Section: 144; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER ITA NO. 1367 /KOL/ 2012 ASSESSMENT YEAR: 2008 - 09 SANJAY KR. TIWARI 28, PTR SIDING, SHIBPUR (HOWRAH) [ PAN NO.ABUPT 4563 E ] / V/S . INCOME TAX OFFICER WARD - 56(1), 3, GOVT. PLACE WEST, KOLKATA 700 001 / APPELLANT .. / RESPONDENT / BY APPELLANT SHRI V.N. PUROHIT, FCA / BY RESPONDENT SHRI SANJAY, JCIT, SR - DR / DATE OF HEARING 08 - 01 - 2015 / DATE OF PRONOUNCEMENT 08 - 01 - 2015 / O R D E R PER SHAMIM YAHYA , ACCOUNTANT M EMBER : - THIS A PPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME - TAX (APPEALS) - XXXVI, KOLKATA DATED 03 - 11 - 2011 AND PERTAINS TO ASSESSMENT YEAR 2008 - 09. 2. GROUND OF APPEAL IS AS UNDER: - 1) THAT THE ORDER PASSED EXPARTE BY LD. CIT(A) IS BAD IN LAW AND ON THE FACTS AND CIRCUMSTANCES AND IS LIABLE TO BE SET ASIDE FOR FRESH HEARING BEFORE INCOME TAX OFFICER. 3. AT THE THRESHOLD WE NOTE THAT THERE IS A DELAY OF 260 DAYS IN FILING OF APPEAL. THE ASSESSEE HAS FILED A CONDONATION PETITION. AS REASONABLE CAUSE FOR THE DELAY , I T HAS ITA NO.1367/KOL/2012 A.Y. 2008 - 09 SANJAY KR. TIWARI V. ITO WD - 56(1) KOL. PAGE 2 BEEN SUBMITTED THAT ASSESSEE WAS SUFFERING FROM CIRRHOSIS OF LIVER PROBLEM AND HAD BEEN TO VELLORE FOR TRANSPLANT OF LIVER. FURTHERMORE, IT HAS BEEN SUBMITTED THAT LD. CIT(A) PASSED AN ORDER EX PARTE . IN THIS ORDER, LD. CIT(A) HAS SIMPLY CONFORMED THE ADDITION MADE BY THE ASSESSING OFFICER WITHOUT ANY DISCUSSING. HENCE, ASSESSEE HAD MOVED A PETITION BEFORE LD. CIT(A) U/S 154 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) TO RECALL THE ORDER. SUBSEQUENTLY ASSESSEE CAME TO KNOW THAT ASSESSEE SHOULD HAVE FILED APPEAL AGAINST THE ORDER OF LD. CIT(A) AND NOT MOVED A PETITION FOR RECALL OF THE ORDER. CONSIDERING THE FACTS AND CIRCU MSTANCES LEADING TO THE DELAY IN THIS CASE, AND UPON HEARING BOTH THE COUNSEL, WE ARE OF THE CONSIDERED OPINION, THAT THERE IS A REASONABLE CAUSE FOR DELAY. HENCE, THE DELAY IN THIS CASE DESERVES TO BE CONDONED, AND THE SAME IS CONDONED AS SUCH. 4. WE FIN D THAT IN THIS CASE ASSESSMENT ORDER WAS PASSED U/S 144 OF THE ACT. LD. CIT(A) HAS ALSO PASSED AN ORDER EX PARTE . I N THE SAID ORDER, LD. CIT(A) HAS SIMPLY CONFIRMED THE ORDER OF ASSESSING OFFICER WITHOUT MAKING ANY DISCUSSION REGARDING ADJUDICATION. WE F IND THAT IT IS SETTLED LAW THAT EVEN ADMINISTRATIVE ORDERS HAVE TO BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. FURTHERMORE, IN THE FACTS AND CIRCUMSTANCES MENTION ED ABOVE RELATING TO THE ILLNESS OF THE ASSESSEE WE ARE OF THE OPINION, THAT ASSESSEE DES ERVES TO BE HEARD BEFORE AN ORDER IS PASSED AGAINST HIM . ACCORDINGLY, WE REMIT THE ISSUE TO THE FILE OF LD. CIT(A) AND LD. CIT(A) IS DIRECTED TO PASS A SPEAKING ORDER AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THIS APPEAL F ILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 08 /0 1 /201 5 SD/ - SD/ - ( MAHAVIR SINGH ) ( SHAMIM YAHYA ) JUDICIAL MEMBER ACCOUNTANT MEM BER KOLKATA, *DKP - 08 /0 1 /201 5 ITA NO.1367/KOL/2012 A.Y. 2008 - 09 SANJAY KR. TIWARI V. ITO WD - 56(1) KOL. PAGE 3 / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT SANJAY KR. TIWARI, 28, PTR SIDING, SHIBPUR HOWRAH 711 102 2 . / RESPONDENT - INCOME TAX OFFICER, WD - 56(1), 3, GOVT. PLACE WEST KOL - 01 3 . / CONCERNED CIT 4 . - / CIT (A) 5 . , / DR, ITAT, KOLKATA 6 . / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ,