Vijay Laxmi Rathi, Howrah V. I.T.O.,Ward-36(4), Kolkata

ITA 156/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2828 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-06-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 05-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

ITA NO. 156/KOL/2020 A.Y. 20 12-2013 VIJAY LAXMI RATHI 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 156/KOL/2020 ASSESSMENT YEAR: 2012-2013 VIJAY LAXMI RATHI,................................. .............................APPELLANT FLAT NO. 7H, 7 TH FLOOR, 12, SHYAM GARDEN, HARDUTT RAI CHAMARIA ROAD, HOWRAH-711101 [PAN:AFWPR9519N] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-36(4), KOLKATA, AAYAKAR BHAWAN (POORVA), 110, SHANTI PALLY, KOLKATA-700107 APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE SHRI JAYANTA KHANRA, JCIT , APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : JUNE 17, 2021 DATE OF PRONOUNCING THE ORDER : JUNE 17, 2021 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKAT A DATED 04.12.2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3)/147 OF THE ACT VIDE AN ORDER DATED 28.12.2017, THE CLAIM OF THE ASSESSEE FOR EXEMPTION ON ACCOUNT OF LONG- TERM CAPITAL GAIN ARISING FROM THE SHARES OF M/S. B AKRA PRATISTHAN LIMITED WAS HELD TO BE BOGUS BY THE ASSESSING OFFICER AND A N ADDITION OF RS.21,72,280/- WAS MADE BY HIM TO THE TOTAL INCOME OF THE ASSESSEE ON THIS ISSUE. ITA NO. 156/KOL/2020 A.Y. 20 12-2013 VIJAY LAXMI RATHI 2 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3)/147 OF THE ACT, AN APPEAL WAS PREFERRED BY T HE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFA CTORY COMPLIANCE ON THE PART OF THE ASSESSEE DURING THE COURSE OF APPEL LATE PROCEEDINGS BEFORE HIM, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF T HE ASSESSEE ON MERIT VIDE HIS APPELLATE ORDER DATED 04.12.2019 PASSED EX -PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING FIXED IN THIS APPEAL TODA Y, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THIS APPEAL OF THE ASSES SEE IS, THEREFORE, BEING DISPOSED OF AFTER HEARING THE ARGUMENTS OF THE LD. D.R. AND PERUSING THE MATERIAL AVAILABLE ON RECORD. IT IS NOTED THAT THE APPEAL FILED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) WAS DISMISSED BY HIM EX-PARTE VIDE HIS IMPUGNED ORDER AFTER NOTING THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE IN PARAGRAPH NO. 3 AS UNDER:- 3. IN THIS CASE, NOTICE OF HEARING U/S 250 OF THE I NCOME TAX ACT, 1961 HAS BEEN ISSUED THROUGH ITBA MODULE O N 08.11.2019 FIXING THE CASE FOR HEARING ON 27.11.201 9. THE SAID NOTICE HAS BEEN DULY SERVED UPON THE APPELLANT -FIRM THROUGH SPEED POST TRACK CONSIGNMENT DATA. HOWEVER, NO COMPLIANCE HAS BEEN MADE TILL THE DATE OF PASSING O F THIS ORDER. IN THIS CASE, NEITHER THE APPELLANT/LD. AR F OR THE APPELLANT-HUF HAS APPEARED NOR FILED ANY PETITION SEEKING ADJOURNMENT FOR HEARING OF THE CASE. 5. AS IS EVIDENT FROM THE AFORESAID RELEVANT PORTIO N OF THE IMPUGNED ORDER OF THE LD. CIT(APPEALS), THE APPEAL OF THE AS SESSEE WAS FIXED FOR HEARING BY THE LD. CIT(APPEALS) ONLY ON ONE OCCASIO N AND WITHOUT GIVING ANY FURTHER OPPORTUNITY OF BEING HEARD TO THE ASSES SEE, THE APPEAL OF THE ASSESSEE WAS DISMISSED BY HIM EX-PARTE VIDE HIS IMP UGNED ORDER. KEEPING IN VIEW THESE FACTS OF THE CASE, IT APPEARS THAT NO PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD WAS GIVEN BY THE LD. CIT (APPEALS) TO THE ASSESSEE BEFORE DISMISSING THE APPEAL OF THE ASSESS EE VIDE HIS IMPUGNED ITA NO. 156/KOL/2020 A.Y. 20 12-2013 VIJAY LAXMI RATHI 3 ORDER PASSED EX-PARTE AND THERE IS A CLEAR VIOLATIO N OF PRINCIPLES OF NATURAL JUSTICE. EVEN THE LD. D.R. HAS NOT BEEN ABL E TO DISPUTE THIS POSITION, WHICH IS CLEARLY EVIDENT FROM THE IMPUGNE D ORDER OF THE LD. CIT(APPEALS). I, THEREFORE, CONSIDER IT FAIR AND PR OPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER PASSED B Y THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPO SING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW BY PASSING A WELL DISCUSSED AND WELL REASONED ORDER AFTER GIVING PROP ER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THE ASS ESSEE IS DIRECTED TO MAKE DUE COMPLIANCE BEFORE THE LD. CIT(A) AND EXTEN D ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT(A) TO DI SPOSE OF THE APPEAL AFRESH EXPEDITIOUSLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 17, 2021 . SD/- (P.M. JAGTAP) VICE-PRESIDENT KOLKATA, THE 17 TH DAY OF JUNE, 2021 COPIES TO : (1) VIJAY LAXMI RATHI, FLAT NO. 7H, 7 TH FLOOR, 12, SHYAM GARDEN, HARDUTT RAI CHAMARIA ROAD, HOWRAH-711101 (2) INCOME TAX OFFICER, WARD-36(4), KOLKATA, AAYAKAR BHAWAN (POORVA), 110, SHANTI PALLY, KOLKATA-700107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLK ATA, (4) COMMISSIONER OF INCOME TAX , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SR. PRIVATE SECRETARY/DDO, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.