Sajjan Kumar Gupta , Howrah V. ITO, Ward - 47(1), Kolkata , Kolkata

ITA 1716/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0127 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL LD
• Assessee Lawyers: SOURAV GUPTA FCA LD
• Keywords: Principle of natural justice; Assessment record
• Section: 143(3)

Judgement Text

ITA NO. 17 1 6/KOL/201 8 SAJJAN KUMAR GUPTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D , KOLKATA (BEFORE SHRI S. S. VISWANETHRA RAVI, J.M. & DR.A.L.SAINI, A.M.) ITA NO. 17 1 6 /KOL/201 8 : ASSTT. YEAR : 201 4 - 15 SAJJAN KUMAR GUPTA PAN: A HEPG 7763K VS INCOME TAX OFFICER WARD 4 7 ( 1 ), KO LKATA (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI SOURAV GUPTA, FCA, LD.AR RESPONDENT BY : SHRI P.K. MONDAL, LD. SR. DR DATE OF HEARING : 03 - 12 - 201 8 DATE OF PRONOUNCEMENT: ORDER PER DR. A.L.SAINI, A.M .: THE C APTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 201 4 - 15 , IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME - TAX (APPEALS) - 1 4 , KOLKATA IN APPEAL NO. 10412 /CIT(A) - 1 4 /W D - 4 7 ( 1 )/201 6 - 17 , DATED 2 5 - 0 6 - 201 8 , WHICH IN TURN ARISE S OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (IN SHORT, THE ACT), DATED 23 - 12 - 2016 . 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSE E HAS POINTED OUT THAT THE ASSESSE E DID NOT RECEIVE THE NOTICE FOR HEARING ON 12 - 06 - 2018 DURING THE APPELLATE PROCEEDINGS . THEREFORE, HE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THE LD. COUNSEL FOR THE ASSESSE E FURTHER POINTED OUT THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS AND DID NOT PASS HIS ORDE R ON MERIT. THEREFORE, HE PRAYED BEFORE US THAT ONE MORE OPPORTUNITY MAY BE GRANTED TO PLEAD THIS CASE BEFORE THE LD. CIT(A). ITA NO. 17 1 6/KOL/201 8 SAJJAN KUMAR GUPTA 1 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION, IF ASSESSEES CASE IS REMITTED BACK TO THE FILE OF THE LD. CIT(A). 4. WE HAVE GIVEN A CAREFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE NOTE THAT THE ASSESSE HAS RAISED GROUND NO. 1, WHEREIN HE STATED THAT HE DID NOT GET NOTICE FOR HEARING ON 12 - 06 - 2018. GROUND NO. 1 RAISED BY THE ASSESSE READS AS UNDER: - 1. THAT THE ACTION OF LD CIT (APPEALS) BY PASSING THE ORDER IN FAVOUR OF THE REVENUE ON THE GROUNDS OF NO ONE APPEARED FROM THE APPELLANT IS LIABLE TO SET ASIDE. WE (APPELLANT) HAD REQUESTED FOR ADJOURNMENT FOR HEARI NG FIXED ON 31/05/2018 AND WE DID NOT RECEIVED THE NOTICES FOR HEARING ON 12/06/2018. SO WE WERE UNABLE TO ATTEND THE HEARING ON THE MENTIONED DATE. 5. WE NOTE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE ASSESSE DID NOT GET ADEQUATE OPPORTUNITY TO PLEAD HIS CASE BEFORE THE LD. CIT(A). WE ALSO NOTE THAT THE LD.CIT(A) HAS NOT PASSED THE ORDER ON MERITS AND DID NOT CONSIDER THE ASSESSMENT RECORDS. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS FRAMED BY THE AO U/S. 143(3 ) OF THE ACT AND IMPUGNED ORDER IS AN EX PARTE , T HEREFORE, WE DO NOT WISH TO COMMENT ON MERITS OF THE GROUNDS RAISED BY THE ASSESSE. WE NOTE THAT THE ASSESSEE DID NOT GET THE NOTICE FOR HEARING ON 12 - 06 - 2018 , AND COULD NOT PLEAD HIS CASE . THEREFORE, WE ARE OF THE VIEW THAT THIS CASE IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. HENCE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSE E TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CI T(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO ADJUDICATE THE ISSUE ON MERITS. WE ALSO DIRECT THE ASSESSE TO FILE REQUIRED DOCUMENTS AND DETAILS TO PROVE HIS BONAFIDE. THEREFORE, WE ALLOW ASSESSEES APPEAL FOR STATISTICAL PURPOSE S . ITA NO. 17 1 6/KOL/201 8 SAJJAN KUMAR GUPTA 1 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON - 1 2 - 2018 ( S.S.VISWANETHRA RAVI ) (DR. A.L.SAINI) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: - 1 2 - 2018 *PRADIP (SR.PS) COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ASSESSEE : SHRI SAJJAN KUMAR GUPTA, 99A GRISH GHOSH ROAD, LILUAH, HOWRAH - 711204. 2 THE RESPONDENT/REVENUE : INCOME TAX OFFICER, WARD 4 7 ( 1 ), 3 GOVT. PLACE (W), KOLKATA - 700 001. 3. THE CIT - , 4. THE CIT(A) - , 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR ITAT, KOLKATA BENCHES