Rohit Sofet, Kolkata V. I.T.O.,Ward-1(4), Kolkata

ITA 2386/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6977 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 3 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: 2012-2013
• Appeal Filed On: 01-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Set aside

Judgement Text

1 ITA NO. 2386/KOL/2019 ROHIT SOFET, AY- 2012-13 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2386/KOL/2019 ASSESSMENT YEAR: 2012-13 ROHIT SOFET (PAN: AKOPS6789A) VS. INCOME TAX OFFICER, WD-1(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 23.01.2020 DATE OF PRONOUNCEMENT 05.02.2020 FOR THE APPELLANT SHRI SIDDHARTH AGARWAL, ADVOCATE 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)-17, KOLKATA DATED 04-04-2019 FOR THE ASSESSMENT YEAR 2012-13. 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 VARIOUS OCCASIONS AND ADJOURNMENTS WERE SOUGHT ON FOUR OCCASIONS BY THE LD. AR OF THE ASSESSEE. HOWEVER, NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE IN R ESPECT OF HEARING FIXED ON LAST TWO OCCASIONS VIZ..,03.01.2019 AND 28.03.2019. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO H IS 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 ASSESSEE HAS FILED AN AFFIDAVIT AFFI RMING THAT ON LAST TWO OCCASIONS ASSESSEE DID NOT RECEIVE ANY NOTICE FIXING THE DATE OF HEARI NG. NO PROOF OF SERVICE OF NOTICE WAS ALSO MENTIONED IN THE ORDER OF THE LD. CIT(A). SINCE T HE IMPUGNED ORDER IS AN EX PARTE ORDER WITHOUT HEARING THE ASSESSEE, FOR THE INTEREST OF N ATURAL 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 2 ITA NO. 2386/KOL/2019 ROHIT SOFET, AY- 2012-13 THE APPEAL ON MERITS AFTER HEARING THE LD. AR OF TH E ASSESSEE 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 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 SHRI ROHIT SOFET, C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213 , 2 ND FLOOR, KOLKATA- 700 069. 2 RESPONDENT ITO, WARD-1(4), KOLKATA. 3. 4. 5. CIT(A)-17, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR