Kokkat Lonappan Varghese, Port Blair V. ITO, Ward - 3(4) , Port Blair

ITA 1953/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7589 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 4 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: 2014-2015
• Appeal Filed On: 11-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT RESPOND
• Assessee Lawyers: P K SIKDAR
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO. 1953/KOL/2018 ASSESSMENT YEAR: 2014-15 KOKKAT LONAPPAN VARGHESE ...........................APPELLANT [PAN : AQYPS 3950 P] ITO, WARD-3(4), PORT BLAIR......RESPONDENT APPEARANCES BY: SHRI P. K. SIKDAR, AR, APPEARED ON BEHALF OF THE APPELLANT. SHRI ROBIN CHOUDHURY, ADDL. CIT, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 8, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 16, 2019 ORDER PER J. SUDHAKAR REDDY :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, (HEREINAFTER THE LD. CIT(A)), DATED 28.06.2018 PASSED U/S 144 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS, CONSIDERING THE PAPERS AND RECORDS OF THE ORDER OF AUTHORITIES BELOW, I FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM. THE APPEAL WAS NOT DISPOSED OFF ON MERITS. I ALSO FIND THAT THE ASSESSING OFFICER ALSO PASSED AN EX PARTE ORDER U/S 144 OF THE ACT. THE ASSESSEE BEFORE US PLEADED THAT ADEQUATE OPPORTUNITY WAS NOT GIVEN TO HIM BY THE REVENUE AUTHORITIES. 3. IN MY VIEW, THE ISSUE REQUIRES FRESH CONSIDERATION BY THE ASSESSING OFFICER AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. I NOTE THAT THE 2 I.T.A. NO. 1953/KOL/2018 KOKKAT LONAPPAN VARGHESE ASSESSMENT YEAR: 2014-15 ASSESSEE LIVES IN A REMOTE AREA. UNDER THE CIRCUMSTANCES, I SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND OF NATURAL JUSTICE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 16 TH JANUARY, 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 16 .01.2019 RS(SR.PS) COPY OF THE ORDER FORWARDED TO: 1 . KOKKAT LONAPPAN VARGHESE, ADHIKARI & ASSOCIATES, 7, GANESH CHANDRA AVENUE, 3 RD FLOOR, ROOM NO.9, KOLKATA 700 013. 2 . ITO, WARD-3(4), PORT BLAIR, MB-210, SHADIPUR, PORT BLAIR (A&NI)-744106. 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES