Image Nrman Pvt. Ltd., Kolkata V. I.T.O.,Ward-11(4), Kolkata

ITA 2306/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7758 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO.2306/KOL/2019 IMAGE NIRMAN PVT. LTD., AY- 2 014-15 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2306/KOL/2019 ASSESSMENT YEAR: 2014-15 IMAGE NIRMAN PVT. LTD. (PAN: AABCI5024L) VS. INCOME-TAX OFFICER, WD-11(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 20.01.2020 DATE OF PRONOUNCEMENT 29.01.2020 FOR THE APPELLANT SHRI ANIL KOCHAR, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-4, KOLKATA DATED 28-12-2018 FOR THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE IMPUGNED ORDER HAS BEEN PASSED BY THE LD. CIT(A) EX PARTE. A CCORDING TO THE LD. AR, HE WAS NOT INFORMED ABOUT THE NOTICE RECEIVED BY THE OFFICE OF THE ASSESSEE DUE TO THE NEGLIGENCE ON THE PART OF THE OFFICE PEON. THUS, FOR THE FAULT OF A STAFF OF ASSESSEE, THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THE LD. CIT(A). SO, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FI LE FOR FRESH ADJUDICATION. THE LD. DR OPPOSED THE PLEA OF THE ASSESSEE AND DOES NOT WANT US TO GIVE THE ASSESSEE ANOTHER OPPORTUNITY. 3. HAVING HEARD BOTH THE PARTIES, IT IS NOTED THAT THE IMPUGNED EX PARTE ORDER HAS BEEN PASSED BY THE LD CIT(A) SINCE NONE APPEARED BEFORE HIM. ACCORDING TO ME, THE LD. AR WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT APPEARING BEFORE THE LD. CIT(A) DUE TO THE NEGLIGENCE ON THE PART OF A SUBORDINATE STAFF OF TH E ASSESSEE. FOR THE FAULT OF THE OFFICE STAFF, THE ASSESSEE CANNOT BE PENALIZED. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A ) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN 2 ITA NO.2306/KOL/2019 IMAGE NIRMAN PVT. LTD., AY- 2 014-15 ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PAR TICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY WITHOUT FAIL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH JA NUARY, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :29TH JANUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. IMAGE NIRMAN PVT. LTD., 200, BA NGUR AVENUE, BLOCK-A, KOLKATA-700 055. 2 RESPONDENT ITO, WARD-11(4), KOLKATA. 3. 4. 5. CIT(A)-4, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR