Dharampal Sharma, Kolkata V. ITO, Ward - 34(3), Kolkata , Kolkata

ITA 2419/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1227 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: BRIJESH KUMAR SINGH
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L.SAINI, AM ./ITA NO.2419 & 2420/KOL/2016 ( [ [ / ASSESSMENT YEARS: 2012-13 & 2013-14) DHARAMPAL SHARMA SHANKAR SOORKHY MILL, 18, B.T. ROAD, KHARDAH, P.O.TITAGARH, BORAPATTY, KOLKATA 700 119. VS. I.T.O, WARD- 34(3), KOLKATA AAYAKAR BHAWAN, POORBA, 110, SHANTIPALLY, KOLKATA 700 107. ./ ./PAN/GIR NO. : AGXPS 7758 G (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI BRIJESH KUMAR SINGH, ADVOCATE RESPONDENT BY : SHRI S. DASGUPTA, ADDL. CIT (DR) / DATE OF HEARING : 13/03/2018 /DATE OF PRONOUNCEMENT : 23/03/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: THESE CAPTIONED APPEALS FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEARS 2012-13 & 2013-14, ARE DIRECTED AGAINST ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS)-10, KOLKATA, WHICH IN TURN ARISE OUT OF ORDERS PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) OF THE I.T. ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE HAS POINTED OUT THAT HE COULD NOT GET THE NOTICE OF HEARING FROM THE LD. CIT(A) BECAUSE OF CHANGE IN THE ADDRESS OF COMMUNICATION AND, THEREFORE, HE COULD NOT APPEAR BEFORE THE LD. CIT(A) TO PLEAD HIS CASE. 3. WE NOTE THAT NEW ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36 IS AS FOLLOWS: DHARAMPAL SHARMA ITA NO.2419 & 2420/KOL/2016 ASSESSMENT YEARS: 2012-13 & 2013-14 PAGE | 2 SHANKAR SOORKHY MILL, 18, B.T. ROAD, KHARDAH, P.O.TITAGARH, BORAPATTY, KOLKATA 700 119. WE NOTE THAT THE OLD ADDRESS GIVEN BY THE ASSESSEE TO THE LD. CIT(A) READS AS UNDER: SHRI DHARAMPAL SHARMA, M/S SCOTCHY INTERNATIONAL, 37, N.S. ROAD, KOLKATA 700 001. WE NOTE THAT BOTH THE ADDRESSES ARE DIFFERENT BECAUSE THE ASSESSEE HAS SHIFTED HIS HOUSE ON THE NEW ADDRESS MENTIONED IN TERM NO.36. THE ASSESSEE ALSO SUBMITTED BEFORE US AN AFFIDAVIT TO PROVE HIS BONA FIDE, THE RELEVANT PARAS OF THE SAID AFFIDAVIT ARE GIVEN BELOW: 3. THAT I HAD SHIFTED TO SHANKAR SOORDHY MILL, 18, B.T. ROAD, KHARDAH, P.O-TITAGARH, BORAPATTY, KOLKATA 700119. 4. THAT THE CIT(A)-10 ISSUED THE NOTICES FOR HEARING AT MY OLD ADDRESS IN THE ABSENCE OF KNOWLEDGE OF CHANGE OF ADDRESS WHICH I COULD NOT INTIMATE HIM DUE TO INADVERTENCE. 4. WE HAVE GIVEN A CAREFUL CONSIDERATION TO THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD, WE NOTE THAT BECAUSE OF CHANGE OF ADDRESS OF COMMUNICATION, THE ASSESSEE COULD NOT GET THE NOTICE OF HEARING FROM THE LD. CIT(A) AND AS A RESULT, HE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). HENCE, KEEPING IN MIND THE PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY, WE DEEM IT FIT AND APPROPRIATE TO REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH AFTER GIVING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. THE LD. DR FOR THE REVENUE DID NOT OBJECT IF THE CASE IS REMITTED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. HOWEVER, THE LD. DR REQUESTED THE BENCH THAT ASSESSEE SHOULD PARTICIPATE IN THE APPELLATE PROCEEDINGS. THEREFORE, APPROPRIATE INSTRUCTIONS SHOULD BE GIVEN TO HIM. DHARAMPAL SHARMA ITA NO.2419 & 2420/KOL/2016 ASSESSMENT YEARS: 2012-13 & 2013-14 PAGE | 3 4. WE SET ASIDE BOTH THE ADDRESSES OF LD. CIT(A) AND RESTORE THE MATTER TO LD. CIT(A) TO ADJUDICATE THE SAME AFRESH AND PASS A SPEAKING ORDER. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON 23.04.2018, DILIGENTLY AND PARTICIPATE IN THE APPELLATE PROCEEDINGS AND PERUSE THE APPEAL IN ACCORDANCE TO LAW. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 23/03/2018. SD/- (A. T. VARKEY) SD/- (A .L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 23/03/2018 ( RS, SPS) / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT DHARAMPAL SHARMA 2. / THE RESPONDENT- I.T.O, WARD- 34(3), KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE.