Raj Kumar Singhvi, Kolkata V. ITO, Ward-41(1), Kol, Kolkata

ITA 1492/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4053 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 26-12-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 15-07-2016
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI ABY T.VARKEY, JM & DR.ARJUN L AL SAINI, AM ] I.T.A NO.1492/KOL/201 6 ASSESSMENT YEAR : 2006-0 7 RAJ KUMAR SINGHVI -VS.- I.T.O., WARD-41 (1), KOLKATA KOLKATA [PAN : AISPS 5502 P] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI RAJEEVA KUMAR, A DVOCATE FOR THE RESPONDENT : SHRI G.MALLIKARJUNA, CIT(D R) DATE OF HEARING : 26.12.2016. DATE OF PRONOUNCEMENT : 30.12.2016. ORDER PER ABY T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A)-12, KOLKATA DATED 02.12.2013 FOR AY 2006-07. 2. AT THE OUTSET ITSELF, THE LD. AR TOOK OUR AT TENTION TO GROUND NO.1 WHICH IS AGAINST THE ORDER OF LD. CIT(A) PASSING AN EXPARTE ORDER. T HE LD. AR TOOK OUR ATTENTION TO THE IMPUGNED ORDER AND WE NOTE THAT THE ORDER IS AN EXP ARTE ORDER. FROM A PERUSAL OF THE ORDER WE FIND THAT INITIALLY THE CASE WAS FIXED ON 26.07.2013 AND THEREAFTER ON 07.08.2013. THE LD. CIT(A) NOTES THAT NOTICE WAS RE TURNED UNDELIVERED WITH THE REMARK LEFT ON THE ENVELOPE. THEREAFTER THE LD. CIT(A) AGAIN RE-FIXED THE MATTER ON 18.09.2013 AND THEREAFTER ON 20.09.2013 AND THE LD. CIT(A) NOTES THAT THE NOTICE WAS RECEIVED BY THE LD. AR OF THE APPELLANT. HOWEVER, H E NOTES THAT THEREAFTER NONE APPEARED. SO THE LD. CIT(A) AGAIN FIXED THE MATTER ON 19.11.2013 AND SINCE NOBODY APPEARED ON THAT DATE AND NO SUBMISSION WAS FILED H E DISMISSED THE APPEAL FOR NON PROSECUTION. THE LD. AR CONTENDED THAT THE ASSESSEE WAS NOT IN RECEIPT OF THE NOTICE AND 2 ITA NO.1492/KOL/2016 RAJ KUMAR SINGHVI A.YR.2006-07 2 THEREFORE WAS NOT ABLE TO APPEAR BEFORE THE LD. CIT (A). IT WAS BROUGHT TO OUR NOTICE THAT ONLY THE NOTICE DATED 19.11.2013 WAS RECEIVED BY TH E LD. AR OF THE APPELLANT. HOWEVER, SINCE ON THE VERY NEXT DATE OF HEARING THE LD. AR C OULD NOT ATTEND BEFORE LD CIT(A) THE ASSESSEE SHOULD NOT BE PENALISED. WE FIND FORCE IN THE CONTENTION OF THE LD. AR THAT THE ASSESSEE SHOULD NOT BE PENALIZED IF FOR ANY REASON THE AR COULD NOT APPEAR BEFORE THE LD. CIT(A). WE ARE INCLINED TO GIVE AN OPPORTUNITY TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE WE SET ASIDE THE O RDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF CIT(A) WITH THE DIRECTIO N TO DECIDE THE MATTER AFRESH ON MERITS BY A SPEAKING ORDER. THE ASSESSEE IS ALSO DIRECTED TO PROMPTLY APPEAR AND COOPERATE WITH THE PROCEEDINGS AND FURNISH ALL RECORDS/DOCUME NTS TO SUBSTANTIATE HIS APPEAL BEFORE THE LD. CIT(A). 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30.12.2016. SD/- SD/- [A.L.SAINI] [ ABY T.VARKEY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30.12.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.RAJ KUMAR SINGHVI, 21H, GORA CHAND ROAD, PANCHS HEEL, KOLKATA-700014. 2. I.T.O., WARD-41(1), KOLKATA. . 3..CIT(A)-12, KOLKATA 4. CIT XIV, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO.1492/KOL/2016 RAJ KUMAR SINGHVI A.YR.2006-07 3