Suresh Kumar, Burdwan V. I.T.O.,Ward-37(3), Kolkata

ITA 1828/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0237 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 02-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1828/KOL/2019 ASSESSMENT YEAR: 2014-15 SURESH KUMAR................................................................................................. APPELLANT [PAN: AQLPK 3177 H] VS. ITO, WARD-37(3), KOLKATA............................................................................................RESPONDENT APPEARANCES BY: SH. SIDDHARTH AGARWAL, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 11 TH , 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 31 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-11, KOLKATA [CIT(A) FOR SHORT] DATED 25.06.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS I FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. IN THIS ORDER HE STATES THAT THERE IS A DELAY OF 6 (SIX) MONTHS IN FILING OF THE APPEAL. THE ASSESSEE PRODUCES A CERTIFIED COPY OF THE ASSESSMENT ORDER ISSUED BY THE AO AND PLEADS THAT, THE ORIGINAL ORDER WAS NEVER SERVED ON THE ASSESSEE AND THAT THE APPEAL WAS FILED OBTAINING A CERTIFIED COPY FROM THE AO AND THAT THIS WAS WITHIN TIME. 3. I FIND THAT A CERTIFIED COPY OF THE ASSESSMENT ORDER WAS ISSUED TO THE ASSESSEE ON 18.06.2019 AND THAT THE APPEAL IN QUESTION WAS FILED ON 28.07.2017. THE LD. DR COULD NOT PRODUCE EVIDENCE OF SERVICE OF THE ASSESSMENT ORDER ON THE ASSESSEE. HENCE THERE IS NO DELAY TO BE CONDONED AND APPEAL IS ADMITTED. 4. I ALSO FIND THAT THERE IS VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE AS THE CASE WAS POSTED FOR HEARING ON 26.06.2019, AT 11:30 PM AS PER THE NOTICE DATED 18.06.2019 AND WHEREAS THE APPELLATE ORDER WAS PASSED ONE DAY BEFORE THE DATE FIXED FOR HEARING I.E. ON 2 I.T.A. NO. 1828/KOL/2019 ASSESSMENT YEAR: 2014-15 SURESH KUMAR. 25.06.2019. THUS I RESTORE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION ON MERITS IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST DECEMBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31.12.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SURESH KUMAR, OLD COURT ORE, BENACHITY, P.O. DURGAPUR, BURDWAN-713 213. 2. ITO, WARD-37(3), KOLKATA. 3. CIT(A)-11, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES