Smt. Rupali Roy, Kolkata V. DCIT, C ircle- 49, Kolkata, Kolkata

ITA 1810/KOL/2010

• Counselvise Citation: 181023514 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 21-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K CHAKRABORTY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [ . .. . . .. . , ! !! !. . . . '#$! '#$! '#$! '#$!, ,, , ] [BEFORE SHRI S. V. MEHROTR A, AM & SHRI N. VIJAYA KUMARAN, JM] % % % % / I.T.A NO. 1810/KOL/2010 &!' () &!' () &!' () &!' ()/ // / ASSESSMENT YEAR : 2007-08 SMT. RUPALI ROY -V S.- DY. COMMISSIONER OF INCO ME TAX KOLKATA [PAN : AFGPR 8523 J] CIRCLE-49, KOLKATA. [ +, +, +, +, /APPELLANT ] ]] ] [ ./+, ./+, ./+, ./+,/ // / RESPONDENT ] ] ] ] +, +, +, +, / FOR THE APPELLANT : NONE ./+, ./+, ./+, ./+, / FOR THE RESPONDENT : SHRI P. K. CHAKRABORT Y $!0 1 2 $!0 1 2 $!0 1 2 $!0 1 2 /DATE OF HEARING : 11.01.2012 3( 1 2 3( 1 2 3( 1 2 3( 1 2 /DATE OF PRONOUNCEMENT : 11.01.2012 4 /ORDER ! ! ! !. . . . '# $! '# $! '# $! '# $! , PER N. VIJAYA KUMARAN, J. M. THIS APPEAL IS BY THE ASSESSEE FOR THE ASSESSMENT Y EAR 2007-08. IT IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-XXXII, KOLKATA DATED 30.06.2010. 2. ON BEHALF OF THE ASSESSEE, THERE IS A PRAYER FOR ADJOURNMENT DUE TO UNAVOIDABLE CIRCUMSTANCES. HOWEVER, AFTER HEARING THE LD. DEPARTMENTAL REPRESE NTATIVE, WE ARE OF THE VIEW THAT THIS ISSUE SHOULD GO BACK TO THE FILE OF THE LD. CIT(A) FOR DECISION ON MERITS. 3. LD. CIT(A) WHILE DECIDING THE APPEAL FOUND THAT THOUGH NOTICE OF HEARING WAS ISSUED AND SERVED ON THE ASSESSEE BUT THERE IS NO COMPLIANCE FROM THE ASSESSEE IN RESPONSE TO SUCH NOTICE NOR ANY APPLICATION FOR ADJOURNMENT. HE, THEREFORE, DECIDED THE APPEAL BASED ON THE MATERIALS AVAILABLE ON RECORD. HOWEVER, ON BEHALF OF THE ASSESSEE, HE SUBM ITTED THAT THE LD. COUNSEL FOR THE ASSESSEE HAS TO UNDERGO TREATMENT SINCE 18.06.2010, THEREFORE, THE ASSESSEE COULD NOT REPRESENT THE MATTER BEFORE THE LD. CIT(A). [ ITA NO. 1810/KOL/2010] 2 4. ON PERUSAL OF THE FACTS SUBMITTED BEFORE THE LD. CIT(A) INCLUDING THE GROUNDS OF APPEAL, IT I MADE ABUNDANTLY CLEAR THAT THE ASSESSEE SHOULD BE G IVEN AN OPPORTUNITY TO CONTEST THE CLAIM. HENCE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AS IT IS AN E X PARTE ORDER ON MERITS WITHOUT AFFORDING ANY OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS PER NATURAL JUSTICE, THE ASSESSEE SHOULD BE HEARD SUFFICIENTLY BEFORE DECIDING THE APPEAL OF THE ASSE SSEE. HENCE, WE SET ASIDE THE ORDER OF LD. CIT(A) A ND REMIT THE ISSUE BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATION AND IN ACCORDANCE WITH LAW. IT IS NEED LESS TO MENTION THAT LD. CIT(A) SHOULD AFFORD SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE WITH LAW BOTH TO THE ASSESSEE AND THE AS SESSING OFFICER. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE DEPARTMENT FOR DECISION ON MERIT S. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 4 4 4 $ $ $ $ 5 $! 6 7 5 $! 6 7 5 $! 6 7 5 $! 6 7 ORDER PRONOUNCED IN THE OPEN COURT ON 11.01.2012. SD/- SD/- [ . .. . . .. . , ,, , ] [ ! !! !. .. . '# $! '# $! '# $! '# $!, ,, , ] [ S. V. MEHROTRA ] [ N. VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER [ 2 2 2 2 ] D ATED : 11 H JANUARY, 2012. 4 1 .&&' 8'(/ COPY OF THE ORDER FORWARDED TO: 1. +, /APPELLANT : SMT. RUPALI ROY, 293, LENIN SARANI, P AIKPARA, KOLKATA700049. 2 . ./+, / RESPONDENT : DY. COMMISSIONER OF INCOME TAX, CIR CLE-49, 169, A.J.C. BOSE ROAD, KOLK ATA-700 014. 3 . &4! ()/ CIT(A)- 4 . &6 .&!/ DR, KOLKATA BENCHES, KOLKATA [/' .&/ TRUE COPY] 4!$/ BY ORDER, A SSISTANT REGISTRAR [KKC >? &!@# &A /SR.PS]