Prasan Kumar Pugalia , Kolkata V. ITO, Ward - 62(2) , Kolkata

ITA 2404/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8560 (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: MIRAJ D. SHAH
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

1 ITA NO. 2404/KOL/2018 PRASAN KUMAR PUGALIA., AY 2014-15 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 2404/KOL/2018 ASSESSMENT YEAR: 2014-15 PRASAN KUMAR PUGALIA (PAN: AFRPP1553P) VS. INCOME-TAX OFFICER, WD-62(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 19.03.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPELLANT SHRI MIRAJ D. SHAH, AR 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) - 19, KOLKATA DATED 07.08.2018 FOR AY 2014-15. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THIS IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A). BEFORE US, THE LD. AR CO NTENDED THAT ON THE DATE WHEN THE MATTER WAS FIXED THE LD. AR OF THE ASSESSEE WAS SIC K AND COULD NOT ATTEND ON THAT DATE AND FOR BUTTRESSING THIS FACT HAS ALSO FILED AN AFFIDAV IT WHICH IS AVAILABLE ON RECORD. BEFORE THE LD. CIT(A) AN ADJOURNMENT APPLICATION WAS FILED BUT THE SAME WAS REJECTED AND THE LD. CIT(A) PASSED THE EX PARTE ORDER. WE NOTE THAT NOT ICE FIXING THE DATE OF HEARING ON 22.05.2018 WAS SENT AND ADJOURNMENTS WERE GIVEN ON 05.06.2018, 19,06.2018 AND 10.07.2018 AND THEREAFTER ON 07.08.2018 AFTER REJEC TING THE ASSESSEES ADJOURNMENT APPLICATION AND TAKING NOTE THAT NONE APPEARED ON 0 7.08.2018, THE LD. CIT(A) PASSED THE EX PARTE ORDER. WE NOTE THAT ON 07.08.2018 THE ASSESS EE HAS FILED AN ADJOURNMENT APPLICATION WHICH HAS BEEN ACKNOWLEDGED BY THE LD. CIT(A). IT WAS BROUGHT TO OUR NOTICE THAT THE LD. 2 ITA NO. 2404/KOL/2018 PRASAN KUMAR PUGALIA., AY 2014-15 AR OF THE ASSESSEE FELL SICK AND WAS, THEREFORE, CO ULD NOT ATTEND THE HEARING AND TO THAT EFFECT AN AFFIDAVIT HAS ALSO FILED BY THE LD. AR OF THE ASSESSEE. SINCE THERE IS A REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE THE LD. CIT(A), FOR THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORDER OF TH E LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL ON MERITS AFTER A FFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND IN ACCORDANCE TO LAW. TH E 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 10TH APRIL, 2019 SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 10TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SHRI PRASAN KUMAR PUGALIA, 2, RAJA WOODM UNT STREET, 2 ND FLOOR, KOLKATA- 700 001. 2 RESPONDENT ITO, WARD-62(2), KOLKATA. 3 4 5 CIT(A)-19 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY