Smt. Lily Rani Sukhani , Kolkata V. ITO, Ward - 40(2) , Kolkata

ITA 2376/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7031 (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: 2014-2015
• Appeal Filed On: 15-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT RESPOND
• Assessee Lawyers: MIRAJ D. SHAH
• 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.2376/KOL/2018 ASSESSMENT YEAR: 2014-15 SMT. LILY RANI SUKHANI...........................APPELLANT [PAN : AMLPS 2358 C] ITO, WARD-40(2), KOLKATA......RESPONDENT APPEARANCES BY: SHRI MIRAJ D SHAH, ADVOCATE, 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 , 2019 ORDER PER J. SUDHAKAR REDDY :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 12, 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 2014-15. 2. THERE IS A DELAY OF 23 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, I AM CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THIS APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND APPEAL ADMITTED. 3. 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. 2 I.T.A. NO.2376/KOL/2018 SMT. LILY RANI SUKHANI ASSESSMENT YEAR: 2014-15 4. IN MY VIEW, THE ISSUE REQUIRES FRESH CONSIDERATION BY THE LD. CIT(A) AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. UNDER THE 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. 5. 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 . SMT. LILY RANI SUKHANI, 4, CHANDNI CHOWK STREET, KOLKATA. 2 . ITO, WARD-40(2), KOLKATA. 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES