Deepa Lohia, Howrah V. I.T.O.,Ward-47(3), Kolkata

ITA 2094/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9227 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 09-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard
• Section: 271(1)(c); 250; 22; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI P. M. JAGTAP, HONBLE VICE-PRESIDENT (KZ) & SMT. MADHUMITA ROY, HONBLE JUDICIAL MEMBER (THROUGH VIRTUAL COURT) ./ITA NO.2094/KOL/2019 ( / ASSESSMENT YEAR: 2014-15) DEEPA LOHIA 39/3, DHARMATALLA ROAD, BALLY, HOWRAH-711202 VS. ITO, WARD-47(3), KOLKATA ./ ./PAN/GIR NO.: ABCPL 6647 B (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT SR. DR / DATE OF HEARING : 03/08/2020 /DATE OF PRONOUNCEMENT : 12/08/2020 / O R D E R PER SMT. MADHUMITA ROY, JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 26.06.2019 PASSED BY THE COMMISSIONER OF INCOME TAX APPEALS-14 KOLKATA ARISING OUT OF THE ORDER DATED 30.06.2017 BY THE IT O, 47(3), KOLKATA UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2014-15. DEEPA LOHIA ITA NO. 2094/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL NON E APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, UPON PERUSAL OF THE RECORDS PART ICULARLY THE IMPUGNED ORDER PASSED BY THE LEARNED CIT(A), IT APPEARS THAT THE SAID ORDER WAS PASSED EX PARTE SINCE NONE APPEARED ON THREE OCCASIONS ON BEHALF O F THE APPELLANT NOR ANY WRITTEN REPLY WAS FILED ON THE DATE OF HEARING BEFORE HIM. THE LEARNED CIT(A), THEREFORE, OPINED THAT THE ASSESSEE WAS NOT SERIOUS TO PURSUE ITS CASE AND RELYING UPON THE DECISION EXPRESSED BY THE ITAT, DELHI BENCH IN THE CASE OF MULTIPLE IN INDIA LTD, REPORTED IN 38 ITD 320 DISMISSED THE MATTER IN LIMI NE. 3. IT IS PERTINENT TO MENTION THAT SUBSECTION 6 OF SECTION 250 OF THE ACT WHILE LAYING DOWN THE PROCEDURE IN APPEAL, SPECIFICALLY INSERTED THE DIRECTION UPON THE COMMISSIONER APPEALS TO DISPOSE OF THE APPEAL IN WRITING AND TO STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REA SON FOR THE DECISION, MEANING THEREBY THE APPEAL IS REQUIRED TO BE DISPOSED OF DE ALING WITH THE MERIT AND NOT DISMISSING THE SAME IN LIMINE, EX PARTE IN THE GARB OF DISPOSAL. IT IS NEEDLESS TO MENTION THAT IN THE CASE IN HAND BEFORE US, THE LEA RNED CIT(A) DID NOT PERFORM HHIS DUTY AS ENVISAGED UNDER THE STATUTE AS EXPLAIN ED HEREINABOVE AND HENCE THE ORDER IMPUGNED IS NOT SUSTAINABLE IN THE EYES OF LA W. WE, THEREFORE, KEEPING IN VIEW THE ENTIRE ASPECT OF THE MATTER, IN ORDER TO RENDER EFFECTIVE JUSTICE FIND IT FIT AND PROPER TO SET ASI DE THE ISSUE TO THE FILE OF THE LEARNED CIT(A) WITH THE DIRECTION UPON HIM TO DECID E THE APPEAL AFRESH UPON GIVING A FURTHER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND UPON CONSIDERING THE EVIDENCE ON RECORD AND ALSO THE EVIDENCE WHICH THE ASSESSEE MAY CHOOSE TO DEEPA LOHIA ITA NO. 2094/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 FILE BEFORE HIM. HOWEVER, WE MAKE IT CLEAR THAT THE ASSESSEE WILL ALSO COOPERATE IN DISPOSING OF THE APPEAL BY THE LEARNED CIT(A) WITHO UT ASKING FOR ANY UNNECESSARY ADJOURNMENT. 4. IN THE RESULT ASSESSES APPEAL IS ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.08.2020 SD/- ( P. M. JAGTAP ) / VICE-PRESIDENT SD/- (MADHUMITA ROY) / JUDICIAL MEMBER /KOLKATA; / DATE:12/08/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. DEEPA LOHIA 2. ITO, WARD-47(3), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATABENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES