Naba Kumar Roy, Burdwan V. I.T.O.,Ward-2(4), Burdwan

ITA 170/KOL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1353 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 09-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’ AT KOLKATA [BEFORE SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER] I.T.A. No. 170/Kol/2020 Assessment Year: 2013-14 Naba Kumar Roy.........................................................................................................................Appellant Vill. & P.O. Kendur, Burdwan Burdwan – 713427. [PAN: ACQPR 6740 L] Vs ITO, Ward-2(4), Burdwan ..............................................................................................Respondent Appearances by: None appearing on behalf of the Assessee Shri Jayanta Khanra, JCIT appearing on behalf of the Revenue: Date of concluding the hearing : May 19, 2022 Date of pronouncing the order : May 25, 2022 ORDER PER SONJOY SARMA, JM: This is an appeal preferred by the assessee against the order of Ld. CIT(A), Burdwan dated 17.09.2019 for A.Y. 2013-14. 2. The assessee has raised the following grounds of appeal: “i. For that the impugned dismissal order of appellate authority is bad in law and unjust since the most of the hearing notices reached to appellants address after the hearing dates. ii. For that appellant being a private firm staff stay at firms office in Burdwan Town and as a result of distant factor with appellants residence being a remote village there was communication gap which resulted in some non-attendance along with physical illness of appellant which prevented him to take necessary action to attain hearing. iii. For that appellant is financially very weak and had to depend on persons who had deposited added amount in appellants bank account so appellant inability to timely payment of fees to his AR was also contribution factor of non-attendance.” 3. At the time of hearing non appeared on behalf of the assessee and in such a situation we have no other option but to decide the 2 I.T.A. No. 170/Kol/2020 Assessment Year: 2013-14 Naba Kumar Roy appeal with the assistance of ld. DR. The core issue in this appeal is challenging the order of Ld. CIT(A) which is an ex-parte order. We in the interest of justice and considering the facts and circumstances of the case, the impugned order passed by the ld. CIT(A) is an ex- parte order and it is necessary to give one more opportunity to the appellant assessee to appear before the ld. CIT(A) and decide the issues on merit of the case. 4. We, therefore, under the given facts and circumstances of the case are of the considered view that since the order of the ld. CIT(A) is an ex-parte order and no discussion has been made on the merits of the case, we in the interest of justice set aside the impugned order and remit it back to the file of the ld. CIT(A) for deciding the issue raised before us by way of a speaking order and doing so ld. CIT(A) may called remand report from the AO. We further directed the assessee to remain vigilant in receiving the notice of hearing of ld. CIT(A) and should not request for any adjournment unless otherwise required for reasonable cause and should file all necessary documents so as to facilitate ld. CIT(A) for passing the speaking order. Needless to mention that the assessee should be given proper opportunity of being heard. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 25 th May, 2022. Sd/- Sd/- (MANISH BORAD) (SONJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25/05/2022 Biswajit, Sr. PS 3 I.T.A. No. 170/Kol/2020 Assessment Year: 2013-14 Naba Kumar Roy Copy of order forwarded to: 1. Appellant: Naba Kumar Roy. 2. Respondent: ITO, Ward-2(4), Burdwan. 3. The CIT(A) 4. The CIT 5. DR True Copy, By order, Assistant Registrar ITAT Kolkata Benches, Kolkata