M/s National Construction, Burdwan V. I.T.O Wd - 2(2),kolkata, Burdwan

ITA 2377/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6976 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 30-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: HERAMBA NARAYAN DATTA
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 2377/KOL/2019 NATIONAL CONSTRUCTION, AY- 20 10-11 , (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL (SMC) BENCH: KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2377/KOL/2019 ASSESSMENT YEAR: 2010-11 M/S. NATIONAL CONSTRUCTION (PAN: AAEFN6563H) VS. INCOME TAX OFFICER, WD-2(2), BURDWAN APPELLANT RESPONDENT DATE OF HEARING 23.01.2020 DATE OF PRONOUNCEMENT 05.02.2020 FOR THE APPELLANT SHRI HERAMBA NARAYAN DATTA, ADVOC ATE 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), BURDWAN DATED 18-06-2019 FOR THE ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET ITSELF, LD. COUNSEL FOR THE ASSESS EE SUBMITTED THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WITHOUT HEAR ING THE ASSESSEE. HE ALSO SUBMITTED THAT THE HEARING OF THE APPEAL BEFORE THE LD. CIT(A) WAS FIXED ON THREE OCCASIONS. HOWEVER, NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE IN R ESPECT OF HEARING FIXED. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF LD. CIT( A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. LD. DR OPPOSED THE PRAYER OF THE ASSESSEE AND URGED BEFORE THE BENCH NOT TO INTERFERE IN THE ORDER PASSED BY THE LD. CIT(A). IT IS NOTED THAT THE I MPUGNED ORDER IS AN EX PARTE ORDER WITHOUT HEARING THE ASSESSEE. NO PROOF OF SERVICE OF NOTICE WAS ALSO MENTIONED IN THE ORDER OF THE LD. CIT(A). SINCE THE IMPUGNED ORDER IS AN EX PAR TE ORDER WITHOUT HEARING THE ASSESSEE, FOR THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, 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 AND APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL. 2 ITA NO. 2377/KOL/2019 NATIONAL CONSTRUCTION, AY- 20 10-11 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 5 TH FEBRUARY, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 5TH FEBRUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. NATIONAL CONSTRUCTION, REPRESEN TED BY ITS PARTNERS MANAS KUMAR SAMANTA & SADHAN KUMAR SAMANTA, DEWANDI GHI, BURDWAN-713101 2 RESPONDENT ITO, WARD-2(2), BURDWAN. 3. 4. 5. CIT(A), BURDWAN (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR