Aditya Saraf , Kolkata V. ITO, Ward - 43(1), Kolkata , Kolkata

ITA 1875/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7581 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 31-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMITAVA BHATTACHARYA
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1875/KOL/2018 ASSESSMENT YEAR: 2008-09 I.T.A. NO. 1876/KOL/2018 ASSESSMENT YEAR: 2009-10 I.T.A. NO. 1877/KOL/2018 ASSESSMENT YEAR: 2011-12 ADITYA SARAF.................................................APPELLANT 5, KABIR ROAD TOLLYGUNGE KOLKATA 700 026 [PAN : AKUPS 1171 N] INCOME TAX OFFICER, WARD-43(1), KOLKATA.......................................RESPONDENT APPEARANCES BY: SHRI MIRAJ D. SHAH, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI AMITAVA BHATTACHARYA, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 26 TH , 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 16 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THESE APPEALS ARE FILED BY THE ASSESSEE AND ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 13, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 20/06/2018, FOR ALL THREE ASSESSMENT YEARS. 2. HEARD RIVAL CONTENTIONS. I FIND THAT IN ALL THESE APPEAL EX-PARTE ORDERS HAVE BEEN PASSED BY THE LD. CIT(A). THE ASSESSEE BEFORE US SUBMITTED THAT THE APPEAL ON MERITS IS PENDING BEFORE THE LD. CIT(A) AND THESE ORDERS IN APPEALS AGAINST THE ORDER U/S 154 OF THE ACT, WERE PASSED WITHOUT ADJUDICATING THE MAIN APPEAL AND THAT TOO WITHOUT GIVING THE ASSESSEE ADEQUATE OPPORTUNITY. 2 I.T.A. NO. 1875/KOL/2018 ASSESSMENT YEAR: 2008-09 I.T.A. NO. 1876/KOL/2018 ASSESSMENT YEAR: 2009-10 I.T.A. NO. 1877/KOL/2018 ASSESSMENT YEAR: 2011-12 ADITYA SARAF 3. THE LD. D/R, THOUGH NOT LEAVING HIS GROUND AGREED THAT IT WOULD BE BETTER IF THE LD. CIT(A) DEALS WITH THE MAIN APPEAL AS WELL AS THESE APPEALS AGAINST THE SECTION 154 ORDERS, TOGETHER. 4. AFTER HEARING RIVAL CONTENTIONS, I AM OF THE CONSIDERED OPINION THAT THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE IN THIS CASE. THE APPEAL ON THE QUANTUM ASSESSMENT ON MERITS FOR THE VERY SAME ASSESSMENT YEAR 2009-10, IS PENDING BEFORE THE LD. CIT(A)-13, KOLKATA. IN MY VIEW IT WOULD BE BETTER IF THESE ORDER PASSED BY THE LD. CIT(A) AGAINST ORDERS U/S 154 OF THE ACT ARE CLUBBED WITH THE QUANTUM APPEAL AND ADJUDICATED AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, IN ACCORDANCE WITH LAW. 3. IN THE RESULT, ALL THESE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES, IN ABOVE TERMS. KOLKATA, THE 16 TH DAY OF JANUARY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 16.01.2019 {SC SPS} 3 I.T.A. NO. 1875/KOL/2018 ASSESSMENT YEAR: 2008-09 I.T.A. NO. 1876/KOL/2018 ASSESSMENT YEAR: 2009-10 I.T.A. NO. 1877/KOL/2018 ASSESSMENT YEAR: 2011-12 ADITYA SARAF COPY OF THE ORDER FORWARDED TO: 1. ADITYA SARAF 5, KABIR ROAD TOLLYGUNGE KOLKATA 700 026 2. INCOME TAX OFFICER, WARD-43(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES