Shri Raj Kumar Gupta, Sikkim V. D.C.I.T.,Circle-3(2), Gangtok

ITA 2141/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8679 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 17-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: HARSHVARDHAN BHARADWAJ
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 2141/KOL/2019 ASSESSMENT YEAR: 2013-14 RAJ KUMAR GUPTA..............................................................................APPELLANT ARITHANG ROAD, GANGTOK SIKKIM 737 101 [PAN : AHAPG 8538 N] VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(2), GANGTOK........................RESPONDENT APPEARANCES BY: SHRI HARSH VARDHAN BHARADWAJ, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 8 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 15 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) SILIGURI, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 19/06/2019, FOR THE ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET I FIND THAT THERE IS A DELAY OF 1 (ONE) DAY IN FILING OF THIS APPEAL BY THE ASSESSEE. AFTER PERUSING THE PETITION FOR CONDONATION, I AM CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL IN TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 3. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE ASSESSING OFFICER ALSO PASSED A BEST JUDGMENT ASSESSMENT ORDER. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT NOTICES WERE NOT SERVED ON THE ASSESSEE AND THIS LED TO THE ASSESSEE NOT BEING PRESENT DURING THE ASSESSMENT PROCEEDINGS. HE PLEADS THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUND OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. THE LD. D/R, AGREED WITH THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. WHILE AGREEING THAT THERE WERE VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE, HE ARGUED THAT A COMMITMENT BE TAKEN FROM THE ASSESSEE THAT HE WOULD CO-OPERATE IN DISPOSAL OF THE APPEAL. 5. IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSI NG OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE NOTICE AND THEREAFTER CO- OPERATE IN COMPLETION OF THE ASSESSMENT PROCEEDINGS. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED ABOVE. KOLKATA, THE DATED : 15.01.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. RAJ KUMAR GUPTA ARITHANG ROAD, GANGTOK SIKKIM 737 101 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE NG OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE NOTICE OPERATE IN COMPLETION OF THE ASSESSMENT PROCEEDINGS. THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED KOLKATA, THE 15 TH DAY OF JANUARY, 2020. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -3(2), GANGTOK CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 2141/KOL/2019 ASSESSMENT YEAR: 2013-14 RAJ KUMAR GUPTA IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE THIS APPEAL TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE NG OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE NOTICE OPERATE IN COMPLETION OF THE ASSESSMENT PROCEEDINGS. THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES