Shri Ashoke Kumar Ghosh, Kolkata V. ITO, Ward - 43(3), Kolkata

ITA 163/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4167 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 30-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

1 ITA NO.163/KOL/2019 SHREE ASHOKE KUMAR GHOSH, AY 2014-15 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( )BEFORE . , /AND . # . $ , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VAR KEY, JM] I.T.A. NO. 163/KOL/2019 ASSESSMENT YEAR: 2014-15 SHREE ASHOKE KUMAR GHOSH (PAN: AJDPG5435D) VS. INCOME-TAX OFFICER, WARD-43(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 29.01.2020 DATE OF PRONOUNCEMENT 26.02.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-13, KOLKATA DATED 28.11.2018 FOR AY 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE TIME OF HEARING, WE NOTE THAT THE SOLE GRIEVANCE OF THE ASSESSEE IS AGAINST THE A CTION OF LD. CIT(A) IN PASSING THE IMPUGNED ORDER WITHOUT GIVING PROPER OPPORTUNITY OF HEARING AND WITHOUT PROPER VERIFICATION OF STATEMENT OF FACTS WHICH WAS SUBMIT TED BEFORE HIM. 3. WE NOTE THAT THE LD. CIT(A) HAD CONFIRMED THE PENALTY ORDER PASSED BY AO U/S. 271(1)(C) OF THE INCOME-TAX ACT, 1961 EX PARTE WITHOUT GOING INTO THE MERITS OF THE PENALTY SINCE NONE APPEARED BEFORE HIM ON THE DATE FINALLY FIXED FOR HEARING ON 28.11.2018. IT IS NOTED THAT THE LD. CIT(A) HAD ISS UED SEVERAL NOTICES BUT ADJOURNED THE CASE ONLY ON TWO OCCASIONS AS PER THE REQUEST OF TH E LD. AR OF THE ASSESSEE. THEREAFTER, ON THE LAST OCCASION I.E. ON 28.11.2018 THE LD. CIT (A) PASSED THE EX PARTE ORDER WITHOUT GOING INTO THE LEGAL ISSUE/ MERITS OF PENAL TY IMPOSED BY AO SINCE THE 2 ITA NO.163/KOL/2019 SHREE ASHOKE KUMAR GHOSH, AY 2014-15 ASSESSEE/LD. AR COULD NOT ATTEND BEFORE HIM OR FILE D ANY ADJOURNMENT APPLICATION. SINCE THE LD. CIT(A) HAS PASSED THE FIRST APPELLATE ORDER WITHOUT HEARING THE ASSESSEE, THE IMPUGNED ORDER IS FRAGILE FOR VIOLATION OF NATU RAL JUSTICE AND, THEREFORE, CANNOT BE SUSTAINED. HOWEVER, SINCE THE LD. CIT(A) HAS FAILE D TO ADJUDICATE THE LEGAL ISSUE AS WELL AS MERITS OF THE PENALTY LEVIED U/S. 271(1)(C) OF THE ACT, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE M ATTER BACK TO HIS FILE FOR DE NOVO ADJUDICATION ON MERITS AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE PROCEEDINGS DILIGENTLY BEFORE THE LD. CIT(A) . 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 26TH FEBR UARY, 2020 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26TH FEBRUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHREE ASHOKE KUMAR GHOSH, 97/A, SOUTH SINTHEE ROAD, DUM DUM, KOLKATA-700 030. 2 RESPONDENT ITO, WARD-43(3), KOLKATA. 3 . THE CIT(A)-13, KOLKATA (SENT THROUGH E-MAIL) 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .