Chel Service Station , Hooghly V. ACIT, Circle - 23(1) , Hooghly

ITA 2399/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8559 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RABIN CHOUDHURY ACIT
• Assessee Lawyers: S P DUTTA
• Keywords: Principle of natural justice; Set aside
• Section: 144

Judgement Text

1 ITA NO. 2399/KOL/2018 CHEL SERVICE STATION, AY 2014-15 , (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL (SMC) BENCH: KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 2399/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. CHEL SERVICE STATION (PAN: AACFC4318H) VS. ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE-23(1), HOOGHLY APPELLANT RESPONDENT DATE OF HEARING 19.03.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPELLANT SHRI S. P. DUTTA, ADVOCATE FOR THE RESPONDENT SHRI RABIN CHOUDHURY, ACIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 6, KOLKATA DATED 14.08.2018 FOR AY 2014-15. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER DATED 14.08.2018 THOUGH THE DATE FIXED WAS 13.08.2018. ACCORDING TO LD. AR, THE DATE FIXED FOR HEARING THOUGH WAS ON 13.08. 2018 ONLY ONE DATE I.E. ON 25.07.2018 WAS GIVEN BY THE LD. CIT(A). ACCORDING TO LD. AR, T HE PARTNER OF ASSESSEE FIRM WHO IS DEALING WITH INCOME TAX MATTER IS A CANCER PATIENT AND WAS NOT IN A POSITION TO ATTEND THE HEARING BEFORE THE LD. CIT(A) ON 13.08.2018. SINCE THE ASSESSEE DID NOT APPEAR ON THAT DATE BEFORE THE LD. CIT(A), THE LD. CIT(A) PASSED THE OR DER EX PARTE, WHICH ACCORDING TO LD. AR IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. HE, THEREFORE, URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A). WE NOTE THAT TH E LD. CIT(A) HAS PASSED THE ORDER EX PARTE WITHOUT HEARING THE ASSESSEE. WE ALSO NOTE T HAT THE AO HAS PASSED THE ASSESSMENT ORDER U/S. 144 OF THE INCOME-TAX ACT, 1961 WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF BEING 2 ITA NO. 2399/KOL/2018 CHEL SERVICE STATION, AY 2014-15 HEARD TO THE ASSESSEE. IN SUCH A SCENARIO, I SET A SIDE THE ORDERS OF THE LOWER AUTHORITIES AND RESTORE THE MATTER BACK TO THE FILE OF THE AO WITH A DIRECTION TO ADJUDICATE THE APPEAL ON MERITS DE NOVO AFTER AFFORDING REASONABLE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. THEREFORE, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH APRIL, 2019 SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 10 TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. CHEL SERVICE STATION , BTC ROAD, JO YKRISHNA BAZAR, P.O. TARAKESWAR, DIST. HOOGHLY, WEST BENGAL. 2 RESPONDENT ACIT, CIRCLE-23(1), HOOGHLY. 3 4 5 CIT(A)-6, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOL KATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR