Smt. Kana Poddar, Burdwan V. Income Tax Officer, Wd. -2(2), Burdwan, Burdwan

ITA 2117/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6182 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 17-09-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 13-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Keywords: Right to appeal; Set aside
• Section: 250

Judgement Text

1 ITA NO. 2117/KOL/2019 SMT. KANA PODDAR, AY 2013-14 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VARKEY, JM] I.T.A. NO. 2117/KOL/2019 ASSESSMENT YEAR: 2013-14 SMT. KANA PODDAR (PAN: AEJPP4141A) VS. INCOME-TAX OFFICER, WD-2(2), BURDWAN APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 17.09.2020 DATE OF PRONOUNCEMENT 24.09.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-BURDWAN DATED 26.06.2019 FOR A Y 2013-14. 2. NONE APPEARED FOR THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AND HAS NOT DECIDED THE CASE ON MERITS. THE LD. CIT(A) ONLY NOTES THAT NOTICES WERE ISSUED ON VARIOUS DATES FIXING THE HEARING SEVERAL TIMES, HOWEVER THERE WAS NON-COMPLIANCE ON BEHALF OF ASSESSEE. HE NOTES THAT SINCE NONE APPEARED ON BEHALF OF ASSESSEE ON THE DATES FIXED FOR HEARING ACCORDING TO HIM, THE ASSESSEE WAS NOT INTERESTED TO PURSUE THE APPEAL AND HE DISMISSED THE APPEAL. HOWEVER, WE NOTE THAT THE ASSESSEE HAD FILED BEFORE THE LD. CIT(A) SIX (6) GROUNDS OF APPEAL AS WELL AS FILED THE STATEMENT OF FACTS. HOWEVER, THE LD. CIT(A) HAS DISMISSED THE APPEAL WITHOUT DECIDING GROUNDS OF APPEAL RAISED BY THE ASSESSEE AND AS REQUIRED BY SUB-SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), WHICH ACTION OF THE LD. CIT(A) CANNOT BE COUNTENANCED. 2 ITA NO. 2117/KOL/2019 SMT. KANA PODDAR, AY 2013-14 3. IT SHOULD BE KEPT IN MIND THAT IF AN ASSESSEE IS AGGRIEVED BY THE ORDER OF THE AO, THEN IT (ASSESSEE) HAS THE STATUTORY RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(A). THIS VALUABLE/STATUTORY RIGHT OF THE ASSESSEE CANNOT BE LIGHTLY BRUSHED ASIDE BY PASSING NON- SPEAKING ORDER. HAVING SAID SO, WE EXPECT THE ASSESSEE TO BE DILIGENT WHILE PURSUING THE APPEAL AND THE ASSESSEE HAS TO FILE WRITTEN SUBMISSION, DOCUMENTS/MATERIALS IN SUPPORT OF THE CLAIM. IN THE LIGHT OF ABOVE DISCUSSION, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO HIM WITH DIRECTION TO PASS A SPEAKING ORDER BY GOING THROUGH THE STATEMENTS OF FACTS AS WELL AS ORAL/WRITTEN SUBMISSIONS/DOCUMENTS, IF ANY, FILED BY THE ASSESSEE. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND EITHER APPEAR OR/AND FILE NECESSARY PAPERS BEFORE HIM, IF ADVISED TO DO SO. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24TH SEPTEMBER, 2020. SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24TH SEPTEMBER, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. KANA PODDAR, KATWA KATCHARI MAIDAN, P.O. KATWA, DIST. BURDWAN, WEST BENGAL-713130 2 RESPONDENT ITO, WARD-2(2), BURDWAN 3. THE CIT(A) BURDWAN (SENT THROUGH E-MAIL) 4. 5. CIT , BURDWAN DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR