Jamal Haider , Kolkata V. I.T.O.,Ward-21(3), Kolkata

ITA 1646/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3790 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 08-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANUA
• Assessee Lawyers: JAMAL HAIDER AR SELF
• Keywords: Set aside

Judgement Text

1 ITA NO. 1646/KOL/2019 JAMAL HAIDER, AY- 2011-12 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1646/KOL/2019 ASSESSMENT YEAR: 2011-12 JAMAL HAIDER (PAN: AANPH7840Q) VS. INCOME-TAX OFFICER, WARD-21(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 25.11.2019 DATE OF PRONOUNCEMENT 29.11.2019 FOR THE APPELLANT SHRI JAMAL HAIDER, AR (SELF) FOR THE RESPONDENT SHRI JAYANTA KHANUA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-18, KOLKATA DATED 15-05-2019 FOR THE ASSESSMENT YEAR 2011-12, WHICH IS AN EX PARTE ORDER. 2. AT THE OUTSET ITSELF, THE ASSESSEE, WHO APPEARED IN PERSON DREW OUR ATTENTION TO PAGE NOS. 11 AND 12 OF THE PAPER BOOK, WHEREIN WE NOTE T HAT THE ASSESSEE HAD PUT IN AN ADJOURNMENT APPLICATION THROUGH E-MAIL ON THE LAST DATE OF HEARING FIXES BY THE LD CIT(A) OF HIS APPEAL I.E. ON 10.05.2019. THEREFORE, ACCOR DING TO HIM, THE LD. CIT(A) OUGHT NOT TO HAVE DISMISSED THE APPEAL WHEN THE ADJOURNMENT WAS SOUGHT AND WITHOUT HEARING THE ASSESSEE. HENCE, ACCORDING TO HIM, WITHOUT GIVIN G REASONABLE OPPORTUNITY THE ORDER IMPUGNED WAS PASSED IS IN VIOLATION OF NATURAL JUST ICE. AND HE PLEADED FOR ONE MORE OPPORTUNITY BEFORE LD CIT(A). TAKING NOTE OF THE A FORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY B EFORE THE LD. CIT(A), THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) A ND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AFTER HEARING THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO APPEAR ON 16.12.2019 BEFORE THE LD. CIT (A) AND THE LD. CIT(A) MAY HEAR THE APPEAL ON THAT DATE OR FIX THE NEXT DATE OF HEARING AND THEREAFTER PASS A SPEAKING ORDER WHILE DISPOSING OF THE APPEAL ON MERITS . THE ASSESSEE I S DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY. 2 ITA NO. 1646/KOL/2019 JAMAL HAIDER, AY- 2011-12 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH NOVEM BER, 2019. SD/- (ABY. T. VARKEY) JD.(SR.P.S.) JUDICIAL MEMBER DATED :29TH NOVEMBER, 2019 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI JAMAL HAIDER, 294, JODHPUR PARK, KOLKATA-700 068. 2 RESPONDENT ITO, WARD-21(3), KOLKATA. 3. 4. 5. CIT(A)-18, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR