Smt. Namita Lakhotia , Kolkata V. I.T.O.,Ward-22(4), Kolkata

ITA 2362/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7750 (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. 2362/KOL/2019 NAMITA LAKHOTIA., AY- 2014-15 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2362/KOL/2019 ASSESSMENT YEAR: 2014-15 SMT. NAMITA LAKHOTIA (PAN: AGYPK4591L) 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 THAT THE LAST HEARING WAS ON 12.07.2019 AND SINCE NEITHER THE APPELLANT NOR THE AUTHORIZED REPRESENTATIVE APPEARED SO THE CASE WAS ADJUDICATED ON THE BASIS OF THE WRITTEN SU BMISSIONS AND DOCUMENTARY EVIDENCE FILED BEFORE HIM. ACCORDING TO LD. AR, SINCE THE AS SESSEE DID NOT RECEIVE THE NOTICE OF HEARING SO, HE COULD NOT APPEAR AT THE TIME OF HEAR ING ON 12.07.2019 BEFORE THE LD. CIT(A) WHICH IS A REASONABLE CAUSE FOR NOT APPEARING BEFOR E THE LD. CIT(A). THEREFORE, HE PRAYED THAT ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE SO THAT THE APPEAL CAN BE PURSUED BEFORE THE LD. CIT(A) ON MERITS. PER 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 FROM THE IMPUGNED ORDER THAT THE APPEAL WAS FIXED LASTLY ON 12.07.2019 AND SINCE THE ASSESS EE DID NOT RECEIVE THE NOTICE OF HEARING THE LD. AR OF THE ASSESSEE DID NOT APPEAR PROMPTING THE LD. CIT(A) TO DISMISS THE APPEAL WITHOUT HEARING THE ASSESSEE. SINCE THE NOTICE OF HEARING WAS NOT RECEIVED BY THE ASSESSEE, 2 ITA NO. 2362/KOL/2019 NAMITA LAKHOTIA., AY- 2014-15 THE LD. AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) WHICH ACCORDING TO ME, 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 AS SESSEE 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 29.01.202 0. SD/-(ABY. T. VARKEY) JUDICIAL MEMBER DATED :29.01.2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. NAMITA LAKHOTIA, 24, HARA CHAND RA 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