Bhola Nath Mitra , Howrah V. ACIT, Circle - 47, Kolkata , Kolkata

ITA 1652/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6871 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 01-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOUDHURY ACIT
• Assessee Lawyers: B K AGARWAL
• Keywords: Set aside

Judgement Text

1 ITA NO.1652/KOL/2018 BHOLA NATH MITRA AY- 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, SMC AT KOLKATA () . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1652/KOL/2018 ASSESSMENT YEAR: 2013-14 BHOLA NATH MITRA [PAN: AEWPM 8844 E] VS. ACIT, CIRCLE 47, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 20.02.2019 DATE OF PRONOUNCEMENT 03.05.2019 FOR THE APPELLANT SHRI B.K. AGARWAL, FCA FOR THE RESPONDENT SHRI RABIN CHOUDHURY, ACIT, SR. DR ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-14 DATED 21.05.2018 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LEARNED AR DREW OUR ATTENTION TO THE FACT THAT THIS IS AN EX-PARTE ORDER PASSED BY THE LD. CIT(A) AND SINCE THE LEARNE D ARS FATHER FELL SICK, HE COULD NOT APPEAR BEFORE THE LD. CIT(A) AND, THEREFORE, FOR TH E NON-APPEARANCE THE PART OF THE LEARNED AR, THE ASSESSEE SHOULD NOT BE PENALIZED. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE RECORDS. I NOTE THAT THE LD. CIT(A) HAD FIXED THE CASE ON 09.01.2018, 29.01.2018 AND 19 .04.2018 AND THAT THE LD. CIT(A) TOOK NOTE THAT NONE APPEARED BEFORE HIM, SO HE HAD DISMI SSED THE APPEAL WITHOUT HEARING THE LD. AR OF THE ASSESSEE, WHO DID NOT APPEAR BECAUSE HIS FATHER WAS SERIOUSLY ILL. I NOTE THAT THE FILING OF APPEAL BEFORE THE LD. CIT(A) FROM THE ASS ESSMENT ORDER OF AO IS A STATUTORY RIGHT VESTED WITH THE ASSESSEE. AND THE LD. CIT(A) AFTER TAKING NOTE THAT NONE APPEARED BEFORE HIM FOR THREE HEARINGS WAS PLEASED TO DISMISS THE A PPEAL EX-PARTE, WITHOUT GOING INTO MERITS OF THE APPEAL. I AM OF THE OPINION THAT THE ASSESSE E SHOULD NOT BE PENALIZED FOR THE NON- APPEARANCE ON THE PART OF THE LEARNED AR AND THAT T OO FOR A JUST CAUSE WHEN HIS NON- ATTENDANCE WAS DUE TO TAKING CARE OF HIS AILING FAT HER. THEREFORE, I AM INCLINED TO GIVE AN OPPORTUNITY TO THE ASSESSEE TO PURSUE THE APPEAL ON MERITS. THE LEARNED DR WANTED US TO TAKE AN UNDERTAKING FROM THE LEARNED AR THAT HE WOU LD REPRESENT BEFORE THE LD. CIT(A) IN 2 ITA NO.1652/KOL/2018 BHOLA NATH MITRA AY- 2013-14 CASE THE APPEAL IS RESTORED TO THE FILE OF LD. CIT( A), WHICH THE LD AR UNDERTAKES. THEREFORE, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AFTER HEARING THE ASSESSEE. AND THE LD. AR OF THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. C IT(A) DILIGENTLY WITHOUT SEEKING ADJOURNMENT OTHERWISE THAN ON JUST CAUSE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD MAY, 2019 SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 3RD MAY, 2019 BISWAJIT (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT BHOLA NATH MITRA, 182/4, DHARMTALA ROAD , HOWRAH 711 106. 2 RESPONDENT ACIT CIRCLE 47, KOLKATA. 3 . THE CIT(A), 4. 5. CIT , DR, / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/H.O.O ITAT, KOLKATA 3 ITA NO.1652/KOL/2018 BHOLA NATH MITRA AY- 2013-14