M/s Jitendra Kumar Thirani, Kolkata V. I.T.O.,Ward-33(1), Kolkata

ITA 1963/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9336 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 20-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO. 1963/KOL/2019 M/S. JITENDRA KUMAR THIRANI., AY- 2015-16 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1963/KOL/2019 ASSESSMENT YEAR: 2015-16 M/S. JITENDRA KUMAR THIRANI (PAN: AABHJ6700M) VS. INCOME-TAX OFFICER, WD-33(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 19.12.2019 DATE OF PRONOUNCEMENT 10.01.2020 FOR THE APPELLANT SHRI MANOJ KATARUKA, ADVOCATE 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)-9, KOLKATA DATED 30-04-2019 FOR THE ASSESSMENT YEAR 2015-16. 2. AT THE OUTSET, IT IS NOTED THAT THE IMPUGNED ORD ER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THAT ONLY TWO NOTICES WERE ISSUED TO THE ASSESSEE FIXING THE DATE OF HEARING WITHIN A SPAN OF TWO MONTHS. AND IT WAS BROUGHT TO MY NOTICE THAT THERE WAS CHANGE IN ADDRESS OF ASSESSEE AND I NOTE THAT THE ADDRESS IN FORM 36 FILED BEFORE THE TRIBUNAL SHOWS A DIFFERENT ADDRESS I.E. SRI SRI KUTIR, 14, JATIN BAG CHI ROAD, KOLKATA-700 029 WHEREAS THE LD. CIT(A) HAS NOTED THE ASSESSEES ADDRESS AS JITENDRA KUMAR THIRANI, 9 TH FLOOR, SUITE A1, CHATTERJEE INTERNATIONAL CENTRE, 33A, J. L. NEHRU R OAD, PARK STREET, KOLKATA-700 071 WHICH, ACCORDING TO ASSESSEE, WAS AS PER THE PAN AD DRESS,. MOREOVER, THE ASSESSEE HAD FILED A SWORN AFFIDAVIT, WHEREIN THE DEPONENT IN TH E CAPACITY OF KARTA OF HUF ASSESSEE HAS CATEGORICALLY DENIED RECEIVING ANY NOTICES FROM LD. CIT(A) DATED 11.02.2019 AND 23.04.2019 BY POST OR E-MAIL, SO WITHOUT PROOF OF N OTICE BEING SERVED UPON THE ASSESSEE, IT CANNOT BE PRESUMED THAT ASSESSEE WAS NOT INTERESTE D TO PURSUE THE APPEAL. TAKING NOTE OF THE AFORESAID FACTS AND SINCE THE LD. CIT(A) HAS NO T PASSED THE APPELLATE ORDER ON MERITS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE FIRST APPELLATE AUTHORITY, THEREFORE, I AM INCLINED TO SE T ASIDE THE ORDER OF THE LD. CIT(A) AND 2 ITA NO. 1963/KOL/2019 M/S. JITENDRA KUMAR THIRANI., AY- 2015-16 REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A ) FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. ASSESSEE IS ALSO DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDING BEFORE THE LD. CIT(A) DILIGENTLY AND FURNISH THE CORRECT POSTAL ADDRESS TO LD. CIT(A). 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10TH JANUA RY, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :10TH JANUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. JITENDRA KUMAR THIRANI, SRI SRI KUTIR, 14, JATIN BAGCHI ROAD, KOLKATA-700 029 2 RESPONDENT ITO, WARD-33(1), KOLKATA. 3. 4. 5. CIT(A)-9, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR