Amitava Banerjee., Kolkata V. I.T.O Wd 25(1),Kol, Kolkata

ITA 1694/KOL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70458 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 21-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: I BAN ERJEE
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI SHAMIM YAHYA, A.M. & SHRI GEORGE MATHA N, J.M. ] I.T.A. NO.1694/KOL/2012 ASSESSMENT YEAR : 2005-06 AMITAVA BANERJEE, KOLKATA .. ( APPELLANT) PAN: AGOPB 1973B -VS- ITO, WARD-25(1), KOLKATA .. ( RESPONDENT ) DATE OF CONCLUDING THE HEARING : 17.12.2013 DATE OF PRONOUNCING THE ORDER : 17.12.2013 APPEARANCES : FOR THE APPELLANT : SHRI I. BA NERJEE : FOR THE RESPONDENT : SHRI P. DAMKANUNJN A, JCIT, SR.DR O R D E R PER SHRI SHAMIM YAHYA, A.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A) DATED 23 RD AUGUST, 2012 PASSED UNDER SECTION 143(3) OF THE I.T . ACT AND PERTAINS TO THE ASSESSMENT YEAR 2005-06. 2. THE EFFECTIVE ISSUE RAISED IS THAT CIT(A) ERRED IN PASSING AN EX PARTE ORDER WITHOUT CONSIDERING THE FACTUAL MATRIX OF THE CASE. 3. IN THIS CASE, THE ASSESSMENT ORDER WAS FRAMED UN DER SECTION 143(3)/147 OF THE I.T. ACT BY THE AO BY ORDER DATED 27.11.2008. THE A SSESSMENT WAS FRAMED BY THE AO BY MAKING ADDITIONS AND THE NET TAXABLE INCOME WAS COMPUTED AT RS.8,63,720/-. UPON ASSESSEES APPEAL, THE LD. CIT(A) NOTED THAT NOTI CE WAS SENT TO THE ASSESSEE FOR HEARING ON TWO OCCASIONS. HOWEVER, NO COMPLIANC E WAS MADE ON BEHALF OF THE ITA NO.1694/K/12 AMITAVA BANERJEE 2 ASSESSEE. HENCE, THE CIT(A) CONCLUDED THAT THE AO S ORDER IS CORRECT AND HE CONFIRMED THE ADDITION. AGAINST THAT ORDER, THE ASS ESSEE IS IN APPEAL BEFORE US. 4. WE HAVE HEARD BOTH THE COUNSELS AND PERUSED RECO RDS. WE FIND THAT THE LD. CIT(A) HAS PASSED A LACONIC AND NON-SPEAKING ORDER. HE HAS NOT DEALT WITH THE MERITS OF THE CASE. IT IS A SETTLED LAW THAT EVEN ADMINIST RATIVE ORDERS HAVE TO BE CONSISTENT WITH THE RULES OF NATURAL JUSTICE. HENCE, WE REMIT THE I SSUE RAISED IN THIS APPEAL TO THE FILE OF THE LD. CIT(A). THE LD. CIT(A) IS DIRECTED TO PASS A SPEAKING ORDER AFRESH. NEEDLESS TO ADD THE ASSESSEE SHOULD BE GRANTED APPROPRIATE OPPO RTUNITY OF BEING HEARD. 5. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 17 TH DECEMBER, 2013. SD/- SD/- (GEORGE MATHAN) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 17 TH DECEMBER, 2013 COPY OF THE ORDER FORWARDED TO: 1. AMITAVA BANERJEE, FLAT NO.41-B, DEVALOK FORT, 142B, RAJA S.C. MULLICK ROAD, KOLKATA 700 092. 2 ITO, WARD-25(1), KOLKATA 3. THE CIT(A), 4. CIT, 5. DR, TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.) ITA NO.1694/K/12 AMITAVA BANERJEE 3