Kundan Sikaria (HUF), Kolkata V. ITO, Ward - 47(1) , Kolkata

ITA 2360/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7025 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 15-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. NO.2360/KOL/2018 ASSESSMENT YEAR: 2015-16 KUNDAN SIKARIA (HUF)...........................APPELLANT [PAN : AACHK 6451 K] ITO, WARD-47(1), KOLKATA......RESPONDENT APPEARANCES BY: SHRI HARSH VARDHAN BHARDWAJ, FCA, APPEARED ON BEHALF OF THE APPELLANT. SHRI ROBIN CHOUDHURY, ADDL. CIT, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : MARCH 14, 2019 DATE OF PRONOUNCING THE ORDER : APRIL 26 TH , 2019 ORDER PER J. SUDHAKAR REDDY :- THIS APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 14, KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 12.07.2018 FOR ASSESSMENT YEAR 2015-16. 2. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. I FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AS THE ASSESSEE FAILED TO APPEAR BEFORE HIM. THE APPEAL WAS NOT DISPOSED OFF ON MERITS. THE ASSESSEE BEFORE US PLEADED THAT ADEQUATE OPPORTUNITY WAS NOT GIVEN TO HIM BY THE REVENUE AUTHORITIES. 3. IN MY VIEW, THE ISSUE REQUIRES FRESH CONSIDERATION BY THE LD. CIT(A) AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. UNDER THE 2 I.T.A. NO.2360/KOL/2018 KUNDAN SIKARIA (HUF) CIRCUMSTANCES, I SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND OF NATURAL JUSTICE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 26 TH APRIL, 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED :26.04.2019 RS(SR.PS) COPY OF THE ORDER FORWARDED TO: 1 . KUNDAN SIKARIA (HUF), 54/10, DC DEY ROAD, DHAPA, KOLKATA 700 015. 2 . ITO, WARD-47(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES