M/s Topflow Realotors Private Limited , Kolkata V. I.T.O.Ward-4(1), Kolkata

ITA 2358/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7754 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 4 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: 2012-2013
• Appeal Filed On: 25-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Reasonable cause; Set aside

Judgement Text

1 ITA NO. 2358/KOL/2019 TOPFLOW REALTORS PVT. LTD., A Y- 2012-13 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2358/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. TOPFLOW REALTORS PRIVATE LTD. (PAN: AAECT0881D) VS. INCOME TAX OFFICER, WD-4(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 22.01.2020 DATE OF PRONOUNCEMENT 29.01.2020 FOR THE APPELLANT SHRI TARAK NATH JAISWAL, 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)-2, KOLKATA DATED 21-06-2019 FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET ITSELF, THE LD. AR DREW OUR ATTENT ION TO THE FACT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WITHOUT HEAR ING THE ASSESSEE. ACCORDING TO LD. AR, THE LD. CIT(A) HAS NOTED THAT VIDE NOTICE DATED 23. 02.2018, THE APPEAL WAS FIXED FOR HEARING ON 01.05.2018 AND THE LD. AR OF THE ASSESSEE HAD FI LED LETTER FOR ADJOURNMENT. THEREAFTER, THE LD. CIT(A) FIXED THE CASE ON 17.05.2018. ACCOR DING TO LD. CIT(A) ON 15.05.2018, THE LD. AR OF THE ASSESSEE FILED LETTER FOR ADJOURNMENT SO, AGAIN THE CASE WAS ADJOURNED TO 17.07.2018. ON THAT DAY ALSO THE CASE WAS ADJOURNE D FOR SINE DIE AS PER ASSESSEES REQUEST LETTER. THEREAFTER, THE LD. CIT(A) HAS NOTED THAT VIDE NOTICE DATED 15.01.2019 THE APPEAL AS FIXED FOR HEARING ON 29.01.2019 AND THE LD. AR OF T HE ASSESSEE FILED LETTER FOR ADJOURNMENT AND THE CASE WAS ADJOURNED FOR 04.02.2019. ON 04.02 .2019 ALSO THE CASE WAS ADJOURNED SINCE NONE APPEARED NOR ANY ADJOURNMENT PETITION FI LED ON BEHALF OF THE ASSESSEE. THEREAFTER THE LD. CIT(A) HAS NOTED THAT VIDE NOTIC E DATED 07.05.2019 THE CASE WAS FIXED FOR HEARING ON 20.06.2019 ON THAT DATE ALSO NONE AP PEARED ON BEHALF OF THE ASSESSEE AND NO ADJOURNMENT APPLICATION WAS FILED. ACCORDING TO LD . CIT(A), NEITHER ANY ONE APPEARED FOR THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS F ILED, THE LD. CIT(A) TAKING NOTE THAT THE NOTICE WAS SERVED UPON THE ASSESSEE ON 13.05.2019 W AS PLEASED TO DISMISS THE APPEAL 2 ITA NO. 2358/KOL/2019 TOPFLOW REALTORS PVT. LTD., A Y- 2012-13 WITHOUT HEARING THE ASSESSEE ON MERITS. ACCORDING TO LD. AR, THOUGH THE ASSESSEE RECEIVED THE NOTICE ON 13.05.2019, THE LD. AR OF THE ASSESSE E DUE TO SUDDEN ILLNESS COULD NOT APPEAR ON 20.06.2019 AND THOUGH THE ADJOURNMENT APPLICATIO N WAS SENT THROUGH HIS CLERK, THE OFFICE OF THE LD. CIT(A) INFORMED THAT THE LD. CIT(A) HAS DECIDED THE CASE AND LEFT THE OFFICE. THEREFORE, SINCE THE LD. AR SUFFERED FROM AILMENT H E COULD NOT APPEAR BEFORE THE LD. CIT(A) IS A REASONABLE CAUSE FOR NOT APPEARING BEFO RE THE LD. CIT(A) AND IN ANY EVENT, THE LD. CIT(A) BEING THE FIRST APPELLATE AUTHORITY OUG HT TO HAVE DECIDED THE APPEAL ON MERITS. THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY BE G IVEN TO THE ASSESSEE SO THAT THE APPEAL CAN BE PURSUED BEFORE THE LD. CIT(A) ON MERITS. P ER CONTRA, THE LD. DR OPPOSED THE PLEA OF THE LD. AR AND WANTED US NOT TO INTERFERE IN THE ORDER OF THE LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES, IT IS NOTED THAT THE APPEAL WAS FIXED SEVERAL TIMES [THRICE] AND THE ASSESSEE HAD FILED ADJOURNMENT APP LICATIONS EXCEPT ON TWO OCCASIONS. ONLY ON THE LAST DATE I.E. ON 20.06.2019 THE LD. AR OF T HE ASSESSEE COULD NOT APPEAR BECAUSE OF AILMENT WHICH IS A REASONABLE CAUSE FOR NOT APPEARI NG THE LD. CIT(A) AND, THEREFORE, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE AP PEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AFTER HEARING THE LD . AR OF THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO BE DILIGENT IN FUTURE AND APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2020. SD/-(ABY. T. VARKEY) JUDICIAL MEMBER DATED :29.01.2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. TOPFLOW REALTORS PRIVATE LTD., 10, OLD POST OFFICE STREET, 3 RD FLOOR, ROOM NO. 99A, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-4(1), KOLKATA. 3. 4. 5. CIT(A)-2, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR