Sanjay Jhunjhunwala , Kolkata V. I.T.O.,Ward-43(1), Kolkata

ITA 1920/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0225 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 14-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 1920/KOL/2019 SANJAY JHUNJHUNWALA, AY- 2011 -12 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1920/KOL/2019 ASSESSMENT YEAR: 2011-12 SANJAY JHUNJHUNWALA (PAN: ACHPJ7977L) VS. INCOME-TAX OFFICER, WD-43(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 18.12.2019 DATE OF PRONOUNCEMENT 31.12.2019 FOR THE APPELLANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-13, KOLKATA DATED 17-06-2019 FOR THE ASSESSMENT YEAR 2011-12. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A)AND THAT ONLY THREE NOTICES WERE ISSUED TO THE ASSESSEE FIXING THE DATE OF HEARING. THE LD. AR CON TENDED THAT THE ASSESSMENT ORDER OF THE AO IS PASSED U/S. 144/147 OF THE INCOME-TAX ACT, 19 61 WITHOUT PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS NOTED THAT THE AO HAS PASSED THE ASSESSMENT ORDER WITHOUT HEARING THE ASSESSEE AND T HE LD. CIT(A) HAS ALSO PASSED THE ORDER EX PARTE, THEREFORE, ACCORDING TO LD. AR, BOTH THE LOWER AUTHORITIES HAVE PASSED THE ORDER EX PARTE, WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF NATURAL JUSTICE. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LOWER AUTHORITIES , THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF AO FOR DE NOVO ASSESSMENT AND THE ASSESSEE IS DIRECTED TO PARTICIP ATE IN THE ASSESSMENT PROCEEDINGS DILIGENTLY WITHOUT FAIL. 2 ITA NO. 1920/KOL/2019 SANJAY JHUNJHUNWALA, AY- 2011 -12 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31ST DECEM BER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER JD.(SR.P.S.) DATED : 31ST DECEMBER, 2019 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SANJAY JHUNJHUNWALA, 5 TH FLOOR, MANGALAM-A, 24/26, ROOM NO. 507, HEMANTA BASU SARANI, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-43(1), KOLKATA. 3. 4. 5. CIT(A)-13, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR