The Kohinoor, Kolkata V. ITO, Ward - 28(3), Kolkata

ITA 1768/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0686 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Set aside

Judgement Text

1 ITA NO. 1768/KOL/2019 THE KOHINOOR, AY- 2010-11 , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1768/KOL/2019 ASSESSMENT YEAR: 2010-11 THE KOHINOOR (PAN: AAEFT9493N) VS. INCOME-TAX OFFICER, WD-28(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 04.12.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT SHRI SUNIL SURANA, FCA 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)-9, KOLKATA DATED 07-06-2019 FOR THE ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A)AND THAT ONLY THREE NOTICES WERE ISSUED TO THE ASSESSEE FIXING THE DATE OF HEARING ON 14.06.2018, 02.08.2018 AND 03.06.2019. THE LD. AR CONTENDED THAT ON THE LAST OCCASION AN ADJOURNMENT APPLICATION WAS FILED BY THE ASSESSEE WHICH WAS NOT CONSIDERED BY THE LD. CIT(A) ON THE P RETEXT THAT THERE WAS NO POWER OF ATTORNEY FILED BY THE ASSESSEE. MOREOVER, IT WAS A LSO BROUGHT TO OUR NOTICE THAT THE AO HAS PASSED THE ASSESSMENT ORDER WITHOUT HEARING THE ASS ESSEE AND, THEREFORE, ACCORDING TO LD. AR, BOTH THE LOWER AUTHORITIES HAVE PASSED THE ORDE R EX PARTE, WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF N ATURAL JUSTICE. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT A SSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LOWER AUTHORITIES, THEREFORE, I AM INCLI NED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF AO FOR DE NOVO ASSESSMENT AND THE ASSESSEE IS DIRECTED TO REMIT THE COST OF RS.5000/- TO THE PRIM E MINISTERS RELIEF FUND AND ON PRODUCTION OF THE RECEIPT THE AO TO DO THE DE NOVO ASSESSMENT. 2 ITA NO. 1768/KOL/2019 THE KOHINOOR, AY- 2010-11 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH DECEM BER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER JD.(SR.P.S.) DATED :20TH DECEMBER, 2019 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT THE KOHINOOR, 225, DIAMOND HARBOUR R OAD, KOLKATA-700 034. 2 RESPONDENT ITO, WARD-28(3), KOLKATA. 3. 4. 5. CIT(A)-9, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR