RAFIQUE UL ISLAM, North 24 Parganas V. I.T.O. Wd - 50(1),Kol., Kolkata

ITA 1800/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87670 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 07-12-2012
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA , AM ] I .T.A NO. 1800 /KOL/20 1 2 ASSESSMENT YEAR : 200 5 - 0 6 RAFIQUE UL ISLAM VS. INCOME - TAX OFFICER, WD. - 50(1) , KOLKATA (PAN:A AGPI7867P ) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 0 5 . 0 2 .201 5 DATE OF PRONOUNCEMENT: 05 . 0 2 .201 5 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI K. L. KANAK, JCIT / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT (A) - X X X II , KOLKATA IN APPEAL NO. 2 44 / XX XII/10 - 11/50(1)/KOL DATED 2 3 . 0 8 .20 1 2 . ASSESSMENT W AS FRAMED BY ITO, WARD - 50(1), KOLKATA U/S. 143(3) /147 OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 2005 - 0 6 VIDE HIS ORDER DATED 0 3 . 09 .20 1 0 . 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE AT THE TIME OF HEARING OF THIS APPEAL. AT THE OUTSET, WE FIND THAT APPEAL BEFORE CIT(A) WAS FIXED ON 21 - 09 - 2011, 31 - 05 - 2012 AND 30.07.2012 AND FINALLY ON 22 - 08 - 2012. SINCE NOTICES WERE SERVED UPON ASSESSEE, BUT THERE WAS NO COMPLIANCE AND CIT(A) PASSED EX - PARTE ORDER. WE ALSO FIND THAT PROPER OPPORTUNITY WAS NOT GIVEN TO ASSESSEE TO REMOVE THE D EFECT WHICH WAS NOTICED BY CIT(A). CIT(A) CANNOT PASS AN EX - PARTE ORDER AND THAT ALSO NON - SPEAKING ORDER. HENCE, WE HAVE NO ALTERNATIVE EXCEPT TO RESTORE THIS MATTER TO THE FILE OF CIT(A) FOR ADJUDICATION ON MERITS AFRESH. NEEDLESS TO SAY THAT CIT(A) WI LL ALLOW REASONABLE OPPORTUNITY OF REMOVING THE DEFECT. ASSESSEE SHOULD NOT BE AGGRIEVED ON ACCOUNT OF NATURAL JUSTICE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . ORDER IS PRONOUNCED IN THE OPEN COURT . SD/ - SD/ - ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH FEBRUAR Y , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SHRI RAFIQUE UL ISLAM, AWALSIDDHI CHOWMATHA, P.O. HISABI, AMDANGA, 24 PGS (N), PIN 743221 2 RESPONDENT ITO, WARD - 50(1) , KOLKATA . 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .