Manoj Kumar Kasera , Kolkata V. DCIT, Circle - 47, Kolkata , Kolkata

ITA 1851/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2775 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 28-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S K KOCHAR; ARYAN KOCHAR S LD ARS
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, KOLKATA BEFORE SHRI A.T.VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 18 51 /KOL/201 8 A.Y 201 4 - 15 MANOJ KUMAR KASERA PAN: AETPK1574L VS. D.C.I.T, CIRCLE - 47, KOLKATA ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI S.K. KOCHAR & SHRI ARYAN KOCHAR, ADVOCATES LD. ARS REVENUE BY : SHRI RADHEY SHYAM, CIT, LD. SR. DR SHRI SHANKAR HALDER, JCI T, LD. DR / DATE OF HEARING : 25 - 04 - 2019 / DATE OF PRONOUNCEMENT: 12 - 06 - 2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 201 4 - 15 , IS DIRECTED A GAINST THE ORDER DATED 2 5 - 0 6 - 201 8 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 14 , KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER [ DCIT, CIRCLE - 47 , KOLKATA] U/S. 143(3) OF THE INCOME - TAX ACT, 1961 ( IN SHO RT THE ACT) DATED 28.12.2016 . 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 3 . AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT( A ) AND THE LD. CIT( A ) PASSED AN EX - PARTE ORDER WITHOUT GIVING MORE OPPORTUNITIES OF HEARINGS . THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON - PROSECUTION VIDE PARA - 2 OF HIS ORDER ( WHERE HE HELD THAT ASSESSEE COULD NOT SUB MIT WRITTEN SUBMISSION AND COULD NOT APPEAR BEFORE HIM ) AS UNDER: - SL.NO. DATE OF FIXING DATE OF HEARING REASONS OFFERED BY APPELLANT ITA NO. 1851/KOL/2018 M ANOJ KUMAR KASERA 2 1. 11.05.2018 30.05.2018 NONE 2. 31.05.2018 12.06.2018 NONE THE LD. CIT( A ) WITHOUT CONSIDERING THE MERIT OF THE GROUN DS RAISED BY THE ASSESSEE PASSED THE IMPUGNED ORDER EX PARTE. THE LD. COUNSEL CONTENDED THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. CIT( A ) MAY BE GRANTED TO THE ASSESSEE. 4 . THE LD. DR ON THE OTHER HAND HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5 . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE NOTE THAT LD. CIT(A) HAS GIVEN TWO OPPORTUNITIES OF HEARINGS ONLY. HE OUGHT TO HAVE GIVEN MORE OPPORTUNITIES OF HEARINGS . LD. CIT( A ) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS. W E NOTE THAT LD CIT( A ) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT( A ). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO LD. CIT( A ) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(E) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 /0 6 /201 9 SD/ - (A .T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA 12.06. 20 19 ITA NO. 1851/KOL/2018 M ANOJ KUMAR KASERA 3 12.06.19 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SHRI MANOJ KUMAR KASERA, 1B, MAYFAIR ROAD, BALLYGUNGE, KOLKATA - 700 019. 2. / THE RESPONDENT. - THE DCIT, CIR - 47, 3 GOVT PL. (W), KOLKATA - 700 001. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .