Nishit J Patel, Kolkata V. ITO, Ward - 35(2), Kolkata, Kolkata

ITA 2253/KOL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9236 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2011
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 23-12-2010
• Court: TRIBUNAL
• Department Lawyers: P P SARKAR
• Assessee Lawyers: VED PRAKASH MISHRA
• Keywords: Opportunity of being heard; Principle of natural justice; Non passing of speaking order
• Section: 143(3)

Judgement Text

, SMC(B) , , IN THE INCOME TAX APPELLATE TRIBUNAL SMC(B) BENCH : KOLKATA () BEFORE , ) [BEFORE HONBLE SRI MAHAVIR SINGH, JM] / I.T.A NO. 2253/KOL/2010 !' !' !' !'/ // / ASSESSMENT YEAR : 2006-07 NISHIT J PATEL VS INCOME-TAX OFFICER, WD-35( 2), KOLKATA (PA NO.AGEPP 4744 L) ( $% /APPELLANT ) (&'$%/ RESPONDENT ) FOR THE APPELLANT : SHRI VED PRAKASH MISHRA FOR THE RESPONDENT : SHRI P. P. SARKAR () / ORDER THIS APPEAL FILED BY ASSESSEE IS ARISING OUT OF THE ORDER OF CIT(A)-XX, KOLKATA IN APPEAL NO.440/CIT(A)-XX/WARD-35(2)/08-09/KOL VID E ORDER DATED 09.09.2010. THE ASSESSMENT WAS FRAMED BY ITO, WARD-35(2), KOLKATA U /S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASS ESSMENT YEAR 2006-07 VIDE HIS ORDER DATED 30.12.2008. 2. THE ONLY ISSUE IN THIS APPEAL OF THE ASSESSEE IS AGAINST THE ORDER OF CIT(A) CONFIRMING THE ADDITION OF INTEREST OF RS.1,39,100/ - OF M/S. SHIVAM ASSOCIATES AND RS.60,000/- FROM CHANDRESH D. PATEL, HARSHAD C. PAT EL AND KOLILABEN J. PATEL. FOR THIS, THE ASSESSEE HAS RAISED THE FOLLOWING THREE GROUNDS : 1.THE COMMISSIONER APPEALS HAS UNJUSTIFIED PASSING THE ORDER EX PARTE WHICH IS AGAINST THE LAW OF NATURAL JUSTICE. 2. THE COMMISSIONER APPEALS WAS WRONG TO PASS THE ORDER WITHOUT GOING THE MERIT OF THE CASE. 3. FOR THAT THE ORDER OF THE COMMISSIONER (APPEAL) IS NOT JUSTIFIED IN HOLDING THE ADDITION OF RS.1,39,100/- ON ACCOUNT OF INTEREST T O M/S. SHIVAM ASSOCIATES AND RS.60,000/- AS INTEREST FROM CHANDRESH D. PATEL, H ARSHAD C. PATEL AND KOLILABEN J. PATEL. ITA 2253/K/2010 NISHIT J PATEL ASSESSMENT YEAR 06-07 2 3. AT THE OUTSET, IT WAS POINTED OUT BY THE LD. COU NSEL FOR THE ASSESSEE THAT CIT(A) HAS DISMISSED THE APPEAL WITHOUT DECIDING THE ISSUE ON MERITS AND THE APPEAL IS DECIDED EX PARTE AND A NON SPEAKING ORDER IS PASSED. WHEN THIS WAS CONFRONTED TO LD. SR. DR, HE SAID NOTHING. I FIND FROM THE ORDER OF CIT(A) THAT THE SAME IS A NON SPEAKING ORDER AND ON MERITS HE HAS NOT DECIDED ANYTHING. IN SUCH CIRCUMSTANCES, I HAVE NO ALTERNATIVE EXCEPT TO SET ASIDE THIS APPEAL TO CIT(A) AND DIREC T HIM TO PASS A SPEAKING ORDER AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ACCORDINGLY, THIS APPEAL OF THE ASSESSEE IS SET ASIDE TO THE FILE OF THE CIT(A) AND ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 14 TH DAY OF MARCH, 2011. SD/- , (MAHAVIR SINGH) JUDIC IAL MEMBER ( *+ *+ *+ *+) )) ) DATED 14 TH DAY OF MARCH, 2011 ,- ./ 0 JD.(SR.P.S.) () 1 &2 3(2!4- COPY OF THE ORDER FORWARDED TO: 1 . $% / APPELLANT SRI NISHIT J PATEL, C/O D. C. PATEL & CO., 17, ARMENIAN STREET, GROUND FLOOR, KOLKATA-700 001. 2 &'$% / RESPONDENT, ITO, WARD-35(2), KOLKATA. 3 . ) / THE CIT(A), KOLKATA 4. ) ( )/ CIT, KOLKATA 5 . ;< & / DR, KOLKATA BENCHES, KOLKATA '2 &/ TRUE COPY, ()=/ BY ORDER, / /ASSTT. REGISTRAR .