Smt. Mitali Samanta, Legal Heirs of Late Palash Samanta , Hooghly V. ITO, Ward - 23(3), Hooghly , Hooghly

ITA 1869/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4808 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 30-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SATYAJIT MONDAL ACIT
• Assessee Lawyers: MANOJ DUTTA
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside

Judgement Text

1 ITA NO.1869/KOL/2018 SMT. MITALI SAMANTA, AY- 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, SMC AT KOLKATA () . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1869/KOL/2018 ASSESSMENT YEAR: 2013-14 SMT. MITALI SAMANTA L/H OF LATE PALASH SAMANTA (PAN: AJUPS9328L) VS. ITO, WARD-23(3), HOOGHLY. APPELLANT RESPONDENT DATE OF HEARING 21.02.2019 DATE OF PRONOUNCEMENT 17.05.2019 FOR THE APPELLANT SHRI MANOJ DUTTA, FCA FOR THE RESPONDENT SHRI SATYAJIT MONDAL, ACIT, SR. DR ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) 6, KOLKATA DATED 12.06.2018 FOR ASSESSMENT YEAR 2013-1 4. 2. GROUND NO. 1 OF THE ASSESSEE IS AS UNDER: 1. THAT THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL THE APPELLANT HAS SUDDENLY DIED AND HIS LEGAL HEIR DID NOT KNOW ABOUT BUSINESS, TAKES TIME TO SETTLE THE CRISIS OF UNTIMELY DEATH OF HER HUSBAND AT THE AGE OF 49 YEAR S AND LD. CIT(A) CAME TO CONCLUSION BY CONFIRMING THE ADDITIONS IS WRONG, IMPRACTICAL AND AGAINST THE PRINCIPLE OF FAIR AND NATURAL JUSTICE. 3. THOUGH AT THE TIME OF HEARING, I HAD HEARD THE G ROUND NOS. 2, 3 AND 4 OF THE APPEAL, HOWEVER, IT WAS NOTED AT THE TIME OF DICTATION OF T HE ORDER THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. IT HAS TO BE KEPT IN MIND THAT WHILE AN APPEAL AGAINST THE ORDER OF CIT(A) IS FILED BEFO RE THIS TRIBUNAL, IT IS THE SECOND APPELLATE JURISDICTION VESTED WITH THIS TRIBUNAL IS BEING INV OKED BY THE AGGRIEVED PARTY AND IT IS THE TRIBUNALS DUTY TO ADJUDICATE AS TO WHETHER THE ORD ER OF THE FIRST APPELLATE AUTHORITY IS ERRONEOUS OR NOT. HERE, IN THIS CASE, I NOTE THAT THE LD. CIT(A) HAS NOT ADJUDICATED THE ISSUES ON MERITS AND HAS PASSED AN EX PARTE ORDER W ITHOUT GOING INTO THE MERITS OF THE CASE. SINCE THE LD. CIT(A) WAS DUTY BOUND TO DECIDE THE APPEAL OF THE ASSESSEE ON MERITS, I AM UNABLE TO EXERCISE MY SECOND APPELLATE JURISDICTION VESTED IN ME TO STATE AS TO WHETHER THE 2 ITA NO.1869/KOL/2018 SMT. MITALI SAMANTA, AY- 2013-14 ORDER OF THE LD. CIT(A) IS ERRONEOUS OR NOT ON THE GROUNDS RAISED. IN SUCH CIRCUMSTANCES, SINCE THE LD. CIT(A) HAS NOT ADJUDICATED GROUND NOS . 2, 3 AND 4 PREFERRED BEFORE US, I AM UNABLE TO EXERCISE THE SECOND APPELLATE JURISDICTIO N VESTED WITH ME. THEREFORE, TAKING NOTE OF THE GROUND NO.1 OF THE APPEAL, WHEREIN IT HAS BE EN STATED THAT THE PRESENT ASSESSEE IS THE LEGAL HEIR/REPRESENTATIVE OF THE LATE PALASH SAMANT A WAS NOT AWARE OF THE LEGAL NUASANCE OF THE APPEAL FILED BEFORE THE LD. CIT(A) AND COULD NO T THEREFORE APPEAR THROUGH AR IS TAKEN AS A REASONABLE CAUSE FOR NON-APPEARANCE BEFORE THE LD. CIT(A) AND, THEREFORE, FOR THE INTEREST OF JUSTICE AND FAIR PLAY, THE IMPUGNED ORD ER OF THE LD. CIT(A) IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO THE FILE OF THE LD. CIT( A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. NEEDLESS TO SAY THE ASSESSEE SHOULD DILIGENTLY APPE AR BEFORE THE LD. CIT(A) AND PRODUCE RECORDS AND DOCUMENTS TO SUBSTANTIATE HER CASE AND THE LD. CIT(A) IS DIRECTED TO PASS A SPEAKING ORDER IN ACCORDANCE TO LAW. APPEAL OF ASSE SSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH MA Y, 2019 SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 17TH MAY, 2019 JD (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SMT. MITALI SAMANTA, L/H OF LATE PALASH SAMANTA, 9, G. T. ROAD, P.O. SRIRAMPUR, HOOGHLY-712201. 2 RESPONDENT ITO, WARD-23(3), HOOGHLY. 3 . THE CIT(A)-6, KOLKATA. (SENT THROUGH E-MAIL) 4. 5. CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA