Shri Ashoke Kumar Das, Nadia V. ITO, Ward - 3, Murshidabad, Murshidabad

ITA 160/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7939 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 25-01-2010
• Court: TRIBUNAL
• Department Lawyers: R K PAL
• Assessee Lawyers: P S GUPTA
• Keywords: Opportunity of being heard

Judgement Text

INCOME TAX APPELLATE TRIBUNAL C BENCH, KOLKA TA (BEFORE HONBLE SMT. DIVA SINGH, JM & SHRI B.K.HALD AR,AM) I.T.A.NO.160/KOL/2010 ASSESSMENT YEAR : 2005-06 SHRI ASHOKE KR. DAS -VS- I.T.O., WARD-3 NADIA PAN : AGAPD 6043 J MURSHIDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI P.S.GUPTA RESPONDENT BY : SHRI R.K.PAL O R D E R PER SMT. DIVA SINGH, JUDICIAL MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE O RDER DATED 26.11.2009 OF THE CIT-(A)-XXXVI, KOLKATA RELATING TO ASSESSMENT YEAR 2005-06 WHERE VARIOUS GROUNDS HAVE BEEN RAISED BY THE ASSESSEE AGITATING AGAINST THE ACTION OF THE LD. CIT(A) WHO HAS UPHELD THE ADDITIONS MADE BY THE AO ON MERIT. APART FROM THE SAID GROUNDS THE ASSESSEE HAS ALSO AGITATED THE FOLLOWING TWO GROUND S BEFORE THE BENCH AS GROUNDS NO.2 AND 3 : 2. FOR THAT THE LD. CIT(A) WAS NOT AT ALL JUSTIFIE D IN COMPLETING THE CASE EXPARTE WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD. 3. FOR THAT THE HUMBLE APPELLANT COULD NOT APPEAR O N 26.11.2009 AS HE DID NOT GET ANY NOTICE OF HEARING AND AS SUCH NATURAL JUSTI CE WAS DENIED IN THIS CASE. 2. THE FACTS IN REGARD TO THE ABOVE MENTIONED GROUNDS AS AVAILABLE IN THE IMPUGNED ORDER ARE THAT HEARING NOTICES WERE ISSUED BY THE C IT(A) NUMBERING SEVEN IN ALL FROM JANUARY TO JULY, 2009 SINCE NO ONE APPEARED THE CIT (A) ACCORDINGLY PASSED THE IMPUGNED ORDER DATED 26.11.2009 EXPARTE DECIDING TH E GROUNDS ON THE BASIS OF FACTS AVAILABLE ON RECORD THEREBY DISMISSING THE APPEAL O N MERIT. 3. IN THE ABOVE MENTIONED FACTS AND CIRCUMSTANC ES ADDRESSING GROUND NO.3 OF THE APPEAL IT WAS SUBMITTED BY THE LD. AR THAT ON THE D ATE OF THE ORDER I.E. 26.11.2009 NO NOTICE FOR HEARING WAS RECEIVED BY THE ASSESSEE. IT WAS ALSO AGITATED THAT ON WHICH DATE 2 THE DATE OF HEARING WAS FIXED HAS ALSO NOT BEEN MEN TIONED IN THE IMPUGNED ORDER. A PERUSAL OF THE RECORD SHOWS THAT THE LD. CIT(A) ALS O DOES NOT REFER TO THE ISSUANCE OF ANY NOTICE AFTER JULY, 2009 AS A RESULT OF WHICH TH E APPEAL WAS DISPOSED OFF IN NOVEMBER, 2009. ACCORDINGLY IN THE AFORE MENTIONED FACTS AND CIRCUMSTANCES AFTER HEARING THE LD. DR AND TAKING NOTE OF THE SUBMISSIO N OF THE LD. AR THAT THE ASSESSEE SHALL PARTICIPATE IN THE PROCEEDINGS WE CONSIDER IT APPROPRIATE IN THE INTERESTS OF SUBSTANTIAL JUSTICE TO RESTORE THE ISSUE BACK TO TH E FILE OF THE LD. CIT(A) WITH THE DIRECTION TO DECIDE THE SAME IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS PER THE PRONOUNCEMENT MADE IN THE OPEN COURT IN THE PRE SENCE OF THE PARTIES ON THE DATE OF HEARING ITSELF I.E. 23.03.2010. SD/- SD/- (B.K.HALDAR) (DIVA SIN GH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23.03.2010. COPY OF THE ORDER IS FORWARDED TO :- 1. SHRI ASHOKE KUMAR DAS, C/O SRI P.S.GUPTA, ADVOCA TE, 100, BANK LANE, KRISHNANAGAR, NADIA. 2. I.T.O.WARD-3, MURSHIDABAD 3. C.I.T.(APPEALS)-XXXVI, KOLKATA 4) C.I.T. KO LKATA 5. D.R., ITAT, KOLKATA BY ORDER ASSISTANT REGISTRAR I.T.A.T., KOLKATA R.G./P.S. TRUE COPY