Sanat Kumar Bhattacherjee, Kolkata V. ACIT,Circle, Haldia, Haldia

ITA 209/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1344 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 07-02-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: U N PUROHIT FCA SHRI
• Assessee Lawyers: T VARKEY JUDIC IA L M EMBER
• Keywords: Principle of natural justice

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND DR.A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 209 / KOL / 2017 ASSESSMENT YEAR :2004-05 SANAT KR. BHATTACHERJEE C/OA.KAYES& CO. 231, KAMALALAYA CENTRE, 156A, LENIN SARANI, KOLKATA-700 013 [ PAN NO.ADFPB 6426 K ] V/S . ACIT, CIRCLE HALDIA, KHANJANCHAWK, HALDIA /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI U.N. PUROHIT, FCA /BY RESPONDENT SHRI ARINDAM BHATTACHERJEE, ADDL. CIT-DR /DATE OF HEARING 05-03-2018 /DATE OF PRONOUNCEMENT 16-03-2018 / O R D E R PER DR. A.L. SAINI, ACCOUNTANT MEMBER:- THIS CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2004-05, IS DIRECTED AGAINST AN ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA, IN APPEAL NO.525/CIT(A)-7/KOL/CIR-27/14-15, DATED 19.08.2016, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 ( HEREINAFTER REFERRED TO AS THE ACT),DATED 05.03.2014. 2. AT THE OUTSET, ITSELF, LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THEREFORE ASSESSEE COULD NOT ITA NO.209/KOL/2017 A.Y. 2004-05 SANAT KR. BHATTACHERJEE VS. ACIT, CIR. HLD. PAGE 2 ARGUE AND PLEAD HIS CASE BEFORE LD. CIT(A), THEREFORE, HE PRAYED BEFORE US THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR FRESH ADJUDICATION. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). 3. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION THE ASSESSMENT WAS CARRIED OUT U/S. 143(3)/147 OF THE ACT AND SINCE THE IMPUGNED ORDER OF LD. CIT(A), IS AN EX PARTE ORDER, WE DO NOT WISH TO MAKE ANY COMMENT ON THE MERIT OF THE GROUNDS RAISED BY ASSESSEE. 4. SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE ASSESSEE COULD NOT PLEAD ITS CASE BEFORE LD. CIT(A) BECAUSE OF REASONS BEYOND HIS CONTROL AND SINCE THE LD CIT(A) DETERMINED THE APPEAL OF ASSESSEE AGAINST IMPOSITIONS OF PENALTY WITHOUT HEARING THE ASSESSEE, IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. THEREFORE, WE DEEM IT FIT TO SET ASIDE THE ORDER IMPUGNED AND REMIT BACK TO THE FILE TO LD. CIT(A) FOR FRESH ADJUDICATION AND WE DIRECT THE ASSESSEE TO PARTICIPATE DILIGENTLY BEFORE THE LD. CIT(A). FOR STATISTICAL PURPOSE, THE APPEAL OF ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT 16/03/2018. SD/- SD/- (ABY. T. VARKEY) (DR. A.L. SAINI) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) *DKP, SR.P.S KOLKATA - 16/03/2018 ITA NO.209/KOL/2017 A.Y. 2004-05 SANAT KR. BHATTACHERJEE VS. ACIT, CIR. HLD. PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SANAT KR. BHATTACHERJEE, C/O, A.KAYES& CO. 231, KAMALALAYA CENTRE,156A, LENIN SARANI,KOLKATA-13 2. /RESPONDENT-ACIT, CIRCLE HALDIA KHNJANCHAWK, HALDIA 3. / CONCERNED CIT KOLKATA 4. - / CIT (A) KOLKATA 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE. BY ORDER/ , SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,