Nabin Das, Kolkata V. ITO, Ward - 50(3), Kolkata

ITA 1788/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0674 (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: 2013-2014
• Appeal Filed On: 29-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: MANISH TIWARI
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

1 ITA NO. 1788/KOL/2019 NABIN DAS,. AY- 2013-14 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1788/KOL/2019 ASSESSMENT YEAR: 2013-14 NABIN DAS (PAN: ALBPD9048D) VS. INCOME-TAX OFFICER, WD-50(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 27.11.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT SHRI MANISH TIWARI, 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)-15, KOLKATA DATED 20-06-2019 FOR THE ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUG NED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A)AND THAT ONLY THREE NOTICES WERE ISSU ED TO THE ASSESSEE FIXING THE DATE OF HEARING ON 30.05.2019, 10.06.2019 AND 20.06.2019. THE LD. AR SUBMITTED BEFORE US THAT THE LD. CIT(A) HAS ERRED IN DECIDING THE APPEAL EX PARTE WITHOUT ALLOWING EFFECTIVE AND ADEQUATE OPPORTUNITY OF HEARING. HE ALSO SUBMITTED THAT THE EX PARTE VIEW TAKEN BY THE LD. CIT(A) FOR NON-COMPLIANCE OF NOTICES U/S. 250 WHICH WAS DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF THE ASSESSEE. IT IS NOTED THAT NO PROOF FOR SERVICING OF NOTICE UPON THE ASSESSEE COULD BE BROUGHT TO MY NOTICE BY THE LD. DR AT THE TIME OF HEARING. THUS, ACCORDING TO ME, THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE, WITHO UT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF NATURAL JUSTICE. THE REFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLAT E PROCEEDINGS DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20 DECEMBE R, 2019. SD/- (ABY. T. VARKEY) JD.(SR.P.S.) DATED :20TH DECEMBER, 2019 JUDICIALMEMBER 2 ITA NO. 1788/KOL/2019 NABIN DAS,. AY- 2013-14 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI NABIN DAS, 88, 2 NO. KHOLISHA K OTA PALLY, PO ITALGACHA, NORTH DUM DUM, KOLKATA-700 079 2 RESPONDENT ITO, WARD-50(3), KOLKATA. 3. 4. 5. CIT(A)-15, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR