Sudarsana Roychoudhury, Murshidabad V. ACIT, Circle - 42, Murshidabad

ITA 1944/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9956 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 19-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: P.K. SANGHAI
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 1944/KOL/20-19 SUDARSANA ROYCHOUDHURY, AY: 2015-16 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1944/KOL/2019 ASSESSMENT YEAR: 2015-16 SUDARSANA ROYCHOUDHURY (PAN:AFAPR2882L) VS ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-42, MURSHIDABAD APPELLANT RESPONDENT FOR THE APPELLANT SHRI P. K. SANGHAI, CA FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT (DR) DATE OF HEARING 18.12.2019 DATE OF PRONOUNCEMENT 03.01.2020 ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-12, KOLKATA DATED 10.06.2019 FOR AY 2015-16. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE LD. CIT(A) WRONGLY INF ERRING THAT NONE APPEARED BEFORE HIM AND TREATED IT AS IF THE ASSESSEE WAS NOT INTERESTE D IN PURSUING THE APPEAL AND HAS, THEREFORE, PASSED AN EX PARTE ORDER DISMISSING THE APPEAL. AC CORDING TO THE LD. AR, HE HIMSELF APPEARED BEFORE THE LD. CIT(A), STILL THE LD. CIT(A ) ERRONEOUSLY HELD THAT NONE APPEARED DURING THE HEARING OF THE APPEAL AND DISMISSED THE APPEAL WITHOUT GOING INTO THE MERITS OF THE CASE, WHICH IS VIOLATIVE OF NATURAL JUSTICE. S O, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION. IT IS NOTED THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE LD C IT(A) TREATED AS IF NONE APPEARED BEFORE THE LD. CIT(A) AND SO HE PASSED AN EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE, WHEN THE LD. AR HAD IN FACT APPEARED BEFO RE HIM. THUS, ACCORDING TO ME, THE LD. CIT(A) HAS PASSED THE ERRONEOUS ORDER EX PARTE, WIT HOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF NATURAL JUSTICE. THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO 2 ITA NO. 1944/KOL/20-19 SUDARSANA ROYCHOUDHURY, AY: 2015-16 ADJUDICATION OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLAT E PROCEEDINGS DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD JANU ARY, 2020. SD/-(ABY. T. VARKEY) JUDICIAL MEMBER DATED :3 RD JANUARY, 2020 JD. (SR. PS) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SUDARSANA ROYCHOUDHURY, 44/3, K . N. ROAD, BERHAMPORE, MURSHIDABAD, WEST BENGAL-742101 2 RESPONDENT ACIT, CIRCLE-42, MURSHIDABAD. 3. 4. 5. CIT(A)-12, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR