Shri Raj Kumar Lakhotia, Kolkata V. I.T.O,Ward-22(4), Kolkata

ITA 2361/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7749 (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: 2014-2015
• Appeal Filed On: 25-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: VIJETA UNTWALIA AGARWAL ACA
• Keywords: Reasonable cause; Set aside

Judgement Text

1 ITA NO. 2361/KOL/2019 RAJ KUMAR LAKHOTIA., AY- 2014 -15 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2361/KOL/2019 ASSESSMENT YEAR: 2014-15 SHRI RAJ KUMAR LAKHOTIA (PAN: AAVPL9150H) VS. INCOME TAX OFFICER, WD-22(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 22.01.2020 DATE OF PRONOUNCEMENT 29.01.2020 FOR THE APPELLANT SHRI VIJETA UNTWALIA AGARWAL, ACA 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)-6, KOLKATA DATED 18-07-2019 FOR THE ASSESSMENT YEAR 2014-15. 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 AFFO RDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDING TO LD. AR, THE LD. CIT(A) HAS NOTED IN THE FIRST PARA OF HIS ORDER THAT THE LAST HEARING WAS FIXED ON 19.06.2019 AND SINCE NEITHER THE APPELLANT NOR THE AUTHORIZED REPRESENTATIVE APPEARED BEFORE HIM, HE ADJUDICATED THE APPEAL ON THE BASIS OF THE WRITTEN SUBMISSIONS AND DOCUMENTARY EVIDENCE FILED BEFORE H IM. HOWEVER, THE LD. AR DREW OUR ATTENTION TO THE CAPTION OF THE IMPUGNED ORDER WHER EIN THE LD. CIT(A) HAS STATED THAT THE LAST DATE OF HEARING WAS ON 12.07.2019. ACCORDING TO LD. AR, SINCE THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING FIXED ON 12.07.2019 H E COULD NOT APPEAR AT THE TIME OF HEARING FIXED ON 12.07.2019 BEFORE THE LD. CIT(A). SINCE TH E ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING AND THAT IS WHY THE LD. AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) WHICH IS ACCORDING TO HIM, IS A REASONABLE CAUSE FO R NOT APPEARING BEFORE THE LD. CIT(A). 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) AFTER HEARING THE ASSESSEE. PER CONTRA, THE LD. DR 2 ITA NO. 2361/KOL/2019 RAJ KUMAR LAKHOTIA., AY- 2014 -15 OPPOSED THE PLEA OF THE LD. AR AND WANTED US NOT TO INTERFERE WITH THE ORDER OF THE LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES, IT IS NOTED FROM THE IMPUGNED ORDER THAT THE APPEAL WAS FIXED ONLY ONCE AND THE ASSESSEE DID NOT RECEIV E THE NOTICE OF HEARING FIXED ON 12.07.2019. HENCE, THERE IS A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE LD. CIT(A), THEREFORE, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE APPEAL 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 A ND 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 29.01.2020 . SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :29.01.2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RAJ KUMAR LAKHOTIA, 24, HARA CH ANDRA MULLICK STREET, KOLKATA-700 005. 2 RESPONDENT ITO, WARD-22(4), KOLKATA. 3. 4. 5. CIT(A)-6, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR