Mr. Prabir Paul, Kolkata V. ITO, Wd-33(3), Kolkata, Kolkata

ITA 1856/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9392 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 22-09-2016
• Court: TRIBUNAL
• Assessee Lawyers: ABHIJIT KUMAR INDRA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM ] I.T.A NO. 1856/KOL/20 16 ASSESSMENT YEAR : 2010-1 1 MR. PRABIR PAUL -VS.- I.T.O., WARD-33(3 ), KOLKATA KOLKATA [PAN : AFQPP 2907 Q] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI ABHIJIT KUMAR INDRA, FCA FOR THE RESPONDENT : SHRI NICHOLAS MURMU, JC IT DATE OF HEARING : 23.01.2017. DATE OF PRONOUNCEMENT : 03.02.2017. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 30.03.2016 OF CIT(A)- 9, KOLKATA RELATING TO AY 2010-11. 2. THE ASSESSEE HAD FILED AN APPEAL AGAINST THE ORDER OF AO PASSED U/S 143(3) OF THE ACT VIDE ORDER DATED 28.03.2013. ACCORDING TO CIT(A ) THE APPEAL WAS LISTED FOR HEARING ON SEVERAL OCCASIONS. BUT NONE APPEARED ON BEHALF O F THE ASSESSEE. THEREFORE HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON PROSEC UTION. 3. BEFORE US IT IS THE PLEA OF THE ASSESSEE THAT T HE A/R HAS DULY APPEARED ON 29/07/2015 AND FILED THE WRITTEN SUBMISSION, WHICH HAS DULY BE EN MENTIONED BY THE C.I.T.(A) IN HIS APPEAL ORDER. THEREFORE THE NOTICE DATED 22/07/205 HAS DULY BEEN COMPLIED WITH. AS FAR AS THE NOTICES DATED 14/04/2015, 17/06/2015 AND 22/07/2015, IT IS THE PLEA OF THE ASSESSEE THAT HE HAD NOT RECEIVED ANY OF THOSE NOTI CES. AS FAR AS HEARING ON 12/08/2016 IT HAS BEEN STATED THAT THE C.I.T.(A) WAS NOT IN ST ATION ON THAT DATE. IN RESPECT OF NOTICE DATED 17.12.2015 THE SAME WAS DULY COMPLIED AND THE A/R APPEARED BEFORE CIT(A) BUT 2 ITA NO.1856/KOL/2016 MR.PRABIR PAUL A.YR.2010-11 2 WAS C.I.T.(A) WAS NOT AVAILABLE. NOTICE DATED 07.0 3.2016 HAVE NEVER EVER RECEIVED BY THE ASSESSEE. 4. THE LEARNED COUNSEL FOR THE ASSESSEE REITERA TED THE STAND TAKEN BY THE ASSESSEE AS MENTIONED IN PARAGRAPH 3 ABOVE. THE LEARNED DR REL IED ON THE ORDER OF THE CIT(A). AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE OF T HE VIEW THAT THE ASSESSEE DID NOT HAVE PROPER OPPORTUNITY OF BEING HEARD BEFORE CIT(A). A CCORDINGLY ORDER OF CIT(A) IS SET ASIDE AND CIT(A) IS DIRECTED TO DECIDE THE APPEAL A FRESH AFTER AFFORDING THE ASSSESSEE OPPORTUNITY OF BEING HEARD. THE APPEAL OF THE ASSES SEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT O N 03.02.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03.02.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.MR. PRABIR PAUL, 27B, BOSE PUKUR ROAD, KOLKATA-70 0042. 2. I.T.O., WARD-33(3), KOLKATA. 3. CIT(A)-9, KOLKATA 4. CIT 11, KOLKATA. 5..CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO.1856/KOL/2016 MR.PRABIR PAUL A.YR.2010-11 3