Shri Dinkar Maheswari, Kolkata V. ITO, WD-30, Kolkata

ITA 2243/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4508 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-02-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 01-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• 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, HONBLE ACCOUNTANT MEMBER) ITA NO. 2243/KOL/2019 ASSESSMENT YEAR: 2014-15 DINKAR MAHESHWARI....................................................................................................APPELLANT 25A, BALLYGUNGE PARK KOLKATA 700 019 [PAN : AEZPM 1510 L] VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-30, KOLKATA......................RESPONDENT APPEARANCES BY: SHRI AKKAL DUDHEWALA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 25 TH , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 26 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) 8, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 30/05/2019, FOR THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET I FIND THAT THERE IS A DELAY OF 57 (FIFTY SEVEN) DAYS 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. HEARD RIVAL CONTENTIONS. ON PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. I FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE IN LAW. HENCE, I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF VIOLATIONS OF THE PRINCIPLES OF NATURAL JUSTICE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 26 TH DAY OF FEBRUARY, 2020. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 26.02.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. DINKAR MAHESHWARI 25A, BALLYGUNGE PARK KOLKATA 700 019 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -30, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 2243/KOL/2019 ASSESSMENT YEAR: 2014-15 DINKAR MAHESHWARI TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES