Sharad Chandra Jhunjhunwala, Kolkata V. I.T.O.,Ward-36(2), Kolkata

ITA 1745/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2346 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-02-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 25-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 20

Judgement Text

1 ITA NO. 1745/KOL/2019 SHAZAD CHANDRA JHUNJHUNWALA, A Y- 2015-16 , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1745/KOL/2019 ASSESSMENT YEAR: 2015-16 SHAZAD CHANDRA JHUNJHUNWALA (PAN: AEDPJ8850J) VS. INCOME TAX OFFICER, WD-36(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 03.02.2020 DATE OF PRONOUNCEMENT 20.03.2020 FOR THE APPELLANT SHRI GIRDHAR LAL HARLALKA, AR 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)-10, KOLKATA DATED 30-05-2019 (WRONGLY TYPED AS 30.05.2018) FOR THE ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EX PARTE WITHOUT PROVIDIN G REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH ACCORDING TO HIM, WAS IN GROSS VIOL ATION OF THE PRINCIPLES OF NATURAL JUSTICE. SO, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDE R OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVI DING OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS NOTED FROM PERUSAL OF PARA 3 OF THE IMPUGNED ORDER THAT THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE BY OBSERVING THAT THE HEARING IN THI S CASE WAS INITIALLY FIXED ON 02.04.2019, BUT ON THE APPOINTED DATE THE LD. AR REQUESTED FOR AN ADJOURNMENT AND THE SAME WAS GRANTED. THEN AGAIN THE CASE WAS RE-FIXED FOR 20.0 4.2019 AND AGAIN ANOTHER ADJOURNMENT WAS SOUGHT, SO, THE CASE WAS ADJOURNED TO 15.05.20 19. ON THAT DAY ALSO THE LD. AR DID NOT APPEAR BEFORE THE LD. CIT(A). UNDER THE SAID CIRCUM STANCES, THE LD. CIT(A) DECIDED THE APPEAL ON MERITS ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. THIS ACTION OF LD. CIT(A) TO DISMISS THE APPEAL WITHOUT HEARING THE ASSESSEE HAS BEEN ASSAILED BEFORE ME. ACCORDING TO ME, SINCE THE ORDER OF LD. CIT(A) IS AN EX PARTE OR DER WITHOUT HEARING THE ASSESSEE, FOR THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, I AM INC LINED TO SET ASIDE THE ORDER OF THE LD. 2 ITA NO. 1745/KOL/2019 SHAZAD CHANDRA JHUNJHUNWALA, A Y- 2015-16 CIT(A) AND REMAND THE APPEAL BACK TO THE FILE OF TH E LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AFTER HEARING THE LD. AR OF THE ASSESSEE AND PASS A SPEAKING ORDER. THE ASSESSEE IS ALSO DIRECTED TO BE DILIGENT IN FUTURE AND APPEAR B EFORE THE LD. CIT(A) WITHOUT FAIL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 20 TH MARCH, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SHAZAD CHANDRA JHUNJHUNWALA, MA RTIN BURN HOUSE, ROOM NO. 06, 1, R. N. MUKHERJEE ROAD, DALHOUSIE, KO LKATA-700 001. 2 RESPONDENT ITO, WARD-36(2), KOLKATA. 3. 4. 5. CIT(A)-10, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR