Achinta Khan, Kolkata V. I.T.O.,Ward-50(1), Kolkata

ITA 1729/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0221 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 23-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 250

Judgement Text

ITA NO. 1729/KOL/2019 ASSESSMENT YEAR: 2015-2016 ACHINTA KHAN 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 1729/KOL/2019 ASSESSMENT YEAR: 2015-2016 ACHINTA KHAN,...................................... ............................................APPELLA NT SODEPUR ROAD, MADHYAMGRAM, NEW RADHAKATA, KOLKATA-700129 [PAN: ALKPK8399Q] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-50(1), KOLKATA, UTTARAPAN COMPLEX, CIVIC CENTRE, ULTADANGA, SCHEME-VIIM, KOLKATA-700054 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DENT DATE OF CONCLUDING THE HEARING : DECEMBER 02, 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 31, 2019 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKATA DA TED 31.05.2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS AN INDIVIDUA L, WHO FILED HIS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 26.03.2016 DECLARING TOTAL INCOME OF RS.2,56,490/-. IN THE ASS ESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 06.11.2017 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.7,26,452/- AFTER MAKING THE ADDITIONS OF RS.5,160/- AND RS.4,6 4,802/- ON ACCOUNT OF TRANSACTIONS RELATING TO DERIVATIVES. ITA NO. 1729/KOL/2019 ASSESSMENT YEAR: 2015-2016 ACHINTA KHAN 2 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS MISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 31.05.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING OF THIS APPEAL FIXED TODA Y, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE LD. D.R., HOWEVER, H AS FAIRLY SUBMITTED THAT THE APPEAL OF THE ASSESSEE FILED BEFORE THE LD. CIT (APPEALS) HAVING BEEN NOT DISPOSED OF BY THE LD. CIT(APPEALS) ON MERIT, T HE MATTER MAY BE REMITTED BACK TO THE LD. CIT(APPEALS) FOR DECIDING THE SAME ON MERIT AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING H EARD. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISIONS OF SUB-SECTI ON (6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESS EE VIDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATION, THE D ECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE I MPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENTS. I, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE I NTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPE ALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE A PPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 31, 2019. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 31 ST DAY OF DECEMBER, 2019 ITA NO. 1729/KOL/2019 ASSESSMENT YEAR: 2015-2016 ACHINTA KHAN 3 COPIES TO : (1) ACHINTA KHAN, SODEPUR ROAD, MADHYAMGRAM, NEW RADHAKATA, KOLKATA-700129 (2) INCOME TAX OFFICER, WARD-50(1), KOLKATA, UTTARAPAN COMPLEX, CIVIC CENTRE, ULTADANGA, SCHEME-VIIM, KOLKATA-700054 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, K OLKATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.