Glasseye Dealers Pvt. Ltd., Howrah V. A.C.I.T.,(OSD) , Ward-5(4), Kolkata

ITA 1680/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0689 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside
• Section: 20

Judgement Text

1 ITA NO. 1680/KOL/2019 GLASSEYE DEALERS P. LTD. AY- 2015-16 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1680/KOL/2019 ASSESSMENT YEAR: 2015-16 GLASSEYE DEALERS PVT. LTD. (PAN: AABCF7583P) VS. ASSISTANT COMMISSIONER OF INCOME-TAX (OSD), WARD-5(4), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 27.11.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, KOLKATA DATED 17-05-2019 FOR THE ASSESSMENT YEAR 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE L D. CIT(A)AND THAT ONLY TWO NOTICES WERE ISSUED TO THE ASSESSEE FIXING THE DATE OF HEARING O N 11.12.2018 AND 16.05.2019. FROM A PERUSAL OF THE GROUNDS OF APPEAL OF ASSESSEE IT IS NOTED THAT WHEN THE CASE WAS FIXED FOR HEARING ON 16.05.2019, THE ASSESSEE HAD FILED AN AD JOURNMENT PETITION BUT THE LD. CIT(A) DECLINED TO ENTERTAIN THE SAME AND ASKED THE BEARER OF THE LETTER TO SEND LD. AR FOR HEARING ON THE NEXT DAY. THE LD. AR REACHED THE OFFICE OF THE LD. CIT(A) ON THE NEXT DATE AT 3 PM BUT THE LD. CIT(A) WAS NOT PRESENT IN HIS OFFICE AN D ACCORDING TO THE LD. AR OF THE ASSESSEE, THE OFFICE STAFF OF THE LD. CIT(A) REFUSE D TO ACCEPT THE WRITTEN SUBMISSION. THEREAFTER, THE LD. AR PROMPTLY MAILED A COPY OF TH E WRITTEN STATEMENT ALONG WITH EVIDENCE BUT, ACCORDING TO ASSESSEES LD. AR THE LD. CIT(A) FAILED TO TAKE HIS SUBMISSION FOR CONSIDERATION BEFORE DECIDING THE APPEAL. SO, ACCOR DING TO ASSESSEE, THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE, WITHOUT GIVING REASONABL E OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF NATURAL JUSTICE. TAKING NOTE OF THE A FORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A), THEREFORE, I AM INCLINED 2 ITA NO. 1680/KOL/2019 GLASSEYE DEALERS P. LTD. AY- 2015-16 TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AFTER HEARING TH E ASSESSEE IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLAT E PROCEEDINGS DILIGENTLY AND ALSO TO BRING TO THE NOTICE OF LD. CIT(A) THE WRITTEN SUBMISSION AN D EVIDENCE FILED TO SUPPORT THE VERSION OF THE ASSESSEE REGARDING THE MERITS OF THE ISSUE RAIS ED IN THE APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 DECEMBE R, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER JD.(SR.P.S.) DATED :20TH DECEMBER, 2019 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. GLASSEYE DEALERS PVT. LTD., 9/2 /1, GIRISH BANERJEE LANE, HOWRAH MAIDAN, HOWRAH-711101 2 RESPONDENT ACIT (OSD), WARD-5(4), KOLKATA. 3. 4. 5. CIT(A)-2, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR