Appeal details
Counselvise Citation
[2018] 126 COUNSELVISE.COM (IT) 1257 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-03-2018
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
A
Assessment Year
2010-2011
Appeal Filed On
19-07-2016
Judgement Text
1 ITA NO.1511/KOL/2016 JYOTI PRAKASH DUTTA., AY- 2010-11 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . . , /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 1511/KOL/2016 ASSESSMENT YEAR: 2010-11 JYOTI PRAKASH DUTTA (PAN: AFDPD6713R) VS. JOINT COMMISSIONER OF INCOME-TAX, CIR-27, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 06.02.2018 DATE OF PRONOUNCEMENT 21.03.2018 FOR THE APPELLANT SM. ANURADHA AGARWAL, AR FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-18, KOLKATA DATED 18.01.2016 FOR AY 2010-11. AT THE OUTSET, THE LD. A R DREW OUR ATTENTION TO THE THIRD GROUND OF APPEAL WHICH IS AS UNDER: 3. FOR THAT IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LD. CIT(A) HAS ERRED IN PASSING THE ORDER WITHOUT GIVING OPPORTUNITY TO APPELLANT F OR ARGUING THE GROUNDS TAKEN IN APPEAL. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER AND HAS BEEN PASSED WIT HOUT GOING INTO THE MERIT OF THE CASE AT ALL, WHICH IS EVIDENCED FROM PARA 1 AND 3 OF THE LD . CIT(A)S ORDER, WHICH ARE AS UNDER: 1. THIS APPEAL IS DIRECTED AGAINST ORDER U/S. 143 93) DATED 25.03.2013, PASSED BY JCIT RANGE-27. APPEAL HAS BEEN FILED ON 25.04.2013. NO TICES DATED 1.04.2015 AND 10.12.2015 WERE ISSUED. HOWEVER NO ONE ATTENDED IN RESPONSE T O THESE NOTICES. HENCE APPEAL IS DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. .. 3. AS CAN BE SEEN FROM THE NATURE OF ADDITIONS/DISA LLOWANCES IN THE GROUNDS OF APPEAL, THE ISSUES INVOLVED ARE FACTUAL IN NATURE AND REQUIRE V ERIFICATION BEFORE ARRIVING AT THE FINAL CONCLUSION. AS THE ASSESSEE HAS NOT ATTENDED TO TH E APPEAL PROCEEDINGS, NECESSARY EVIDENCES IN SUPPORT OF THE ASSESSEES CONTENTIONS HAVE NOT B EEN VERIFIED. UNDER THE CIRCUMSTANCES I AM LEFT WITH NO OPTION BUT TO CONFIRM THE ADDITIONS/DI SALLOWANCES MADE BY THE ASSESSING OFFICER. 2 ITA NO.1511/KOL/2016 JYOTI PRAKASH DUTTA., AY- 2010-11 ON BEHALF OF THE ASSESSEE IT WAS ALSO SUBMITTED THA T THE ASSESSEE HAS NOT RECEIVED THE NOTICE OF HEARING BECAUSE THE ASSESSEE HAS SHIFTED THE OFF ICE FROM KOLKATA TO BANGALORE AND THE ADDRESS IS AS GIVEN UNDER: R. S. ELEGANCE APARTMENTS, HOUSE NO. 2010, FLAT NO . 304, 20 TH MAIN, 2 ND PHASE, J. P. NAGAR, BANGALORE-560078. HENCE, HE PRAYED BEFORE THE BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK FOR PASSING A REASONED AND SPEAKING ORD ER AFTER HEARING THE LD. AR. ON THE OTHER HAND, THE LD. DR RELIED ON THE ORDER OF LD. C IT(A) 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THRO UGH THE ORDER OF LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS PASSED A VERY CRYPTIC, NON- SPEAKING AND EX PARTE ORDER. THEREFORE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) A ND RESTORE THE MATTER TO ADJUDICATE THE MATTER AFRESH AND PASS A SPEAKING ORDER AFTER AFFOR DING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. THE LD. CIT(A) MAY SEND NOTICE TO THE BANGALORE ADDRESS AS NOTED ABOVE. WE ALSO DIRECT T HE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) DILIGENTLY AND PARTICIPATE IN THE APPELLATE PROCEEDINGS AND PURSUE THE APPEAL IN ACCORDANCE TO LAW. THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.03.2018 SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI JYOTI PRAKASH DUTTA , R. S. ELE GANCE APARTMENTS, HOUSE NO. 2010, FLAT NO. 304, 20 TH MAIN, 2 ND PHASE, J. P. NAGAR, BANGALORE- 560078. 2 RESPONDENT JCIT, RANGE-27, KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY
