Binod Kumar Kaushik, Kolkata V. ITO, Ward - 34(1), Kolkata , Kolkata

ITA 187/KOL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8097 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 23-03-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 06-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Assessee Lawyers: S K TULSIYAN; PUJA SOMANI
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

ITA NO.187/KOL/2018 ASS ESSMENT YEAR: 2014-2015 BIN OD KUMAR KAUSHIK 1 IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 187/KOL/2018 ASSESSMENT YEAR: 2014-2015 BINOD KUMAR KAUSHIK,............................... ................................ APPELLANT ROOM NO. 10, 4 TH FLOOR, 51, CANNING STREET, MOTI MARKET, KOLKATA-700001 [PAN:AFVPK1248Q] -VS.- INCOME TAX OFFICER,................................ .................................... RESPONDENT WARD-34(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 APPEARANCES BY: SHRI S.K. TULSIYAN, ADVOCATE & MS. PUJA SOMANI, C.A ., APPEARED ON BEHALF OF THE ASSESSEE SHRI DHRUBAJYOTI ROY, JCIT, APPEARED ON BEHALF OF T HE REVENUE DATE OF CONCLUDING THE HEARING : MARCH 23, 2021 DATE OF PRONOUNCING THE ORDER : MARCH 30, 2021 O R D E R PER SHRI A.T. VARKEY, JUDICIAL MEMBER:- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 20.11.2017 FOR ASSESSMENT YEAR 2014-15 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE FACT THAT THE LD. CIT(APPEALS) HAS PASSED AN EX-PARTE ITA NO.187/KOL/2018 ASS ESSMENT YEAR: 2014-2015 BIN OD KUMAR KAUSHIK 2 ORDER WITHOUT HEARING THE ASSESSEE. ACCORDING TO TH E LD. A.R., A NOTICE WAS ISSUED ON 02.05.2017 BY THE LD. CIT(APPEALS), HOWEV ER, THE ASSESSEE DID NOT RECEIVE ANY NOTICE. ACCORDING TO THE ASSESSEE, THEREAFTER THE LD. CIT(APPEALS) ISSUED A NOTICE DATED 09.10.2017 WHERE IN THE ASSESSEE TOOK AN ADJOURNMENT AND THE MATTER WAS AGAIN FIXED FOR H EARING ON 08.11.2017. SINCE THE MATTER WAS FIXED AT 10:00 A.M . ON 08.11.2017, THE LD. A.R. OF THE ASSESSEE PROMPTLY WAS PRESENT AT TH E OFFICE OF THE LD. CIT(APPEALS) FOR THE HEARING. HOWEVER, THE LD. CIT( APPEALS) WAS NOT PRESENT IN HIS OFFICE. AFTER WAITING FOR AN HOUR, T HE LD. A.R. LEFT THE OFFICE OF THE LD. CIT(APPEALS) FOR ANOTHER HEARING/CASE. M EANWHILE, THE ASSESSEE WAS SHOCKED TO LEARN THAT THE LD. CIT(APPEALS) WITH OUT HEARING THE ASSESSEE/A.R. HAS DECIDED THE APPEAL EX-PARTE VIDE AN ORDER DATED 20.11.2017. SINCE THE LD. CIT(APPEALS) HAS PASSED T HE ORDER EX-PARTE WITHOUT HEARING THE ASSESSEE, WE ARE OF THE OPINION THAT THERE IS VIOLATION OF NATURAL JUSTICE AND WE ARE OF THE VIEW THAT THE LD. CIT(APPEALS) OUGHT TO HAVE HEARD THE APPEAL ON MERITS AND DECIDED THE GROUNDS OF APPEAL AS PER SUB-SECTION (6) OF SECTION 250 OF THE INCOME TA X ACT, 1961 (HEREIN AFTER THE ACT). 3. WE, IN THE INTEREST OF JUSTICE SET ASIDE THE IMP UGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE DISMISSING THE AP PEAL OF THE ASSESSEE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF T HE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFT ER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON MARCH 30, 202 1. SD/- SD/- (J. SUDHAKAR REDDY) (A.T. VARKE Y) ACCOUNTANT MEMBER JUDICIAL MEMBER KOLKATA, THE 30 TH DAY OF MARCH, 2021 ITA NO.187/KOL/2018 ASS ESSMENT YEAR: 2014-2015 BIN OD KUMAR KAUSHIK 3 COPIES TO : (1) SHRI BINOD KUMAR KAUSHIK, ROOM NO. 10, 4 TH FLOOR, 51, CANNING STREET, MOTI MARKET, KOLKATA-700001 (2) INCOME TAX OFFICER, WARD-34(1), KOLKATA, AAYAKAR BHAWAN POORVA, 110, SHANTI PALLY, KOLKATA-700107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLK ATA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.