Jal Mahal, Kolkata V. D.C.I.T.,Circle-47, Kolkata

ITA 142/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2965 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-06-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 25-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 1 42 /KOL/201 9 A.Y 20 15 - 16 JAL MAHAL PAN: AAGFJ9670H VS. D.C.I.T, CIRCLE - 47, KOLKATA ( / APPELLANT) .. ( / RESPO NDENT) APPELLANT BY : SHRI SUBASH AGARWAL. ADVOCATE, LD.AR REVENUE BY : SHRI KALYAN NATH, ADDL. CIT, LD. SR.DR / DATE OF HEARING : 12 - 06 - 2019 / DATE OF PRONOUNCEMENT: 21 - 0 8 - 2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 20 15 - 16 , IS DIRECTED AGAINST THE ORDER DATED 20 - 12 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 1 4 , KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDE R PASSED BY THE ASSESSING OFFICER [ DCIT, CIRCLE - 47, KOLKATA ] U/S. 1 43(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 2 2.12.2017 . 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. AT THE OUTSET ITSELF, THE LD. C OUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT ITS CASE BEFORE LD. CIT( A ) AND THE LD. CIT( A ) PASSED AN EX - PARTE ORDER WITHOUT CONSIDERING THE MERITS OF THE CASE . THE AUTHORIZED REPRESENTATIVE APPOI NTED BY THE ASSESSEE COULD NOT APPEAR BEFORE LD. CIT(A) DURING APPELLATE PROCEEDINGS . THE REFORE, THE LD. COUNSEL CONTENDED THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. CIT( APPEALS) MAY BE GRANTED TO THE ASSES SE E AS THE SUFFICIENT OPPORTUNITY OF HEARING WAS NOT GRANTED BY THE LD. CIT(A) . THE ITA NO. 142/KOL/2019 JAL MAHAL 2 LD. DR FOR THE REVENUE, ON THE OTHER HAND , HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. W E NOTE THAT ASSESSEE HAS NOT PARTICIPATED IN THE APPELLATE PROCEEDINGS AND AS SUCH THE LD. CIT(A) PASSED AN EX PARTE ORDER . THE LD. CIT(A) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS . W E NOTE THAT LD C IT( A ) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS ALSO . WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT( A ). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN TH E INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO TH E FILE OF L D. CIT( A ) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHW ITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT( A ) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 / 08 /201 9 . SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 21 / 08 /201 9 ITA NO. 142/KOL/2019 JAL MAHAL 3 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLAN T - JAL MAHAL C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1 GIBSON LANE, SUIT 213, 2 ND FL., KOLKATA - 69. 2. / THE RESPONDENT. - THE DCIT, CIRCLE - 47, 3 GOVT PLACE, KOLKATA - 700 001. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .