Naba Kumar Roy, Burdwan V. I.T.O.,Ward-2(4), Burdwan

ITA 2196/KOL/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6762 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Business income

Judgement Text

1 ITA No.2196/Kol/2019, Naba Kumar Roy, AY 2012-13 आयकर अपील य अधीकरण, यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, Judicial Member & Shri Manoj Kumar Aggarwal, AM ] I.T.A. No. 2196/Kol/2019 Assessment Year: 2012-13 Naba Kumar Roy (PAN: ACQPR6740L) Vs. Income tax Officer, Ward-2(4), Burdwan Appellant Respondent Date of Hearing (Virtual) 10.11.2021 Date of Pronouncement 08.12.2021 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 preferred by the assessee against the order of Ld. CIT(A)- Burdwan dated 26.06.2019 for AY 2012-13. 2. None appeared for the assessee. However on a perusal of the grounds of appeal of the assessee it reveals that the assessee is aggrieved by the ex-parte order passed by the Ld. CIT(A) confirming the addition of Rs.53,96,910/- made by the AO as undisclosed business income in the hands of the assessee. Since it is an ex- parte order and the assessee has raised grounds both legal as well as on merits against the addition, we are of the opinion that the Ld. CIT(A) ought to have decided the appeal as per law in respect of legal issue as well as on merits. 3. Even though the Ld. CIT(A) has mentioned in his order the four (4) dates fixing the hearing we do not find any mention about the service of notice. It has to be kept in mind that the assessee has a statutory right of appeal before the Ld. CIT(A) if he is aggrieved by the order of AO; and such a right would be meaningless if the Ld. CIT(A) passes the order ex-parte without adjudicating the grounds of appeal raised by the assessee in accordance to law. In the light of the aforesaid discussion, the impugned order of the Ld. CIT(A) is set aside and the appeal is restored back to his file with the direction to consider the appeal de novo 2 ITA No.2196/Kol/2019, Naba Kumar Roy, AY 2012-13 and adjudicate the same in accordance to law. The assessee is directed to promptly appear before the Ld. CIT(A) or file written submission along with documents to substantiate its claim against the addition made by the AO. With the aforesaid observation, the appeal of the assessee is disposed off. 4. In the result, the appeal of the assessee is treated as allowed for statistical purpose. Order is pronounced in the open court on 8 th December, 2021. Sd/- Sd/- (Manoj Kumar Aggarwal) (A. T. Varkey) Accountant Member Judicial Member Dated: 8 th December, 2021 JD, Sr. PS Copy of the order forwarded to: 1. Appellant- Shri Naba Kumar Roy, Vill & PO Kendur, Dist. Burdwan, Pincode-713427. 2. Respondent – ITO, Ward-2(4), Burdwan 3. CIT(A), Burdwan (sent through e-mail) 4. CIT, . 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Senior Private Secretary/DDO ITAT, Kolkata Benches, Kolkata