Uma Seth, Basirhat V. I.T.O.,Ward-49(1), Kolkata

ITA 2369/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7760 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 29-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Set aside

Judgement Text

1 ITA NO. 2369/KOL/2019 UMA SETH, AY- 2015-16 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2369/KOL/2019 ASSESSMENT YEAR: 2015-16 SMT. UMA SETH (PAN: BFEPS2941Q) VS. INCOME TAX OFFICER, WD-49(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 22.01.2020 DATE OF PRONOUNCEMENT 29. 01.2020 FOR THE APPELLANT N O N E 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)-15, KOLKATA DATED 10-06-2019 FOR THE ASSESSMENT YEAR 2015-16. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORD ER WITHOUT HEARING THE ASSESSEE. IT IS ALSO NOTED THAT WITHIN A VERY SHORT SPAN OF TIME I. E. [ONLY THREE DATES OF HEARING WAS FIXED ON 10.05.2019, 27.05.2019 AND 06.06.2019] THE APPEAL W AS DISPOSED OFF. NO PROOF OF SERVICE OF NOTICE WAS ALSO MENTIONED IN THE ORDER OF THE LD . CIT(A). SINCE THE APPEAL WAS FIXED ONLY THRICE FOR HEARING AND NO PROOF OF SERVING THE NOTICE TO THE ASSESSEE IS AVAILABLE IN THE IMPUGNED ORDER OF THE LD. CIT(A) AND SINCE THE IMPU GNED ORDER IS AN EX PARTE ORDER WITHOUT HEARING THE ASSESSEE, FOR THE INTEREST OF NATURAL J USTICE AND FAIR PLAY, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE APPEAL BACK TO THE FI LE 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. 3. 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 :29TH JANUARY, 2020 2 ITA NO. 2369/KOL/2019 UMA SETH, AY- 2015-16 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. UMA SETH, VILL & P.O. JIRKAPUR, TAKI ROAD, BASIRHAT, 24 PARGANAS NORTH, WEST BENGAL-743114. 2 RESPONDENT ITO, WARD-49(1), KOLKATA. 3. 4. 5. CIT(A)-15, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR