Arpita Pradhan , Purba Medinipur V. I.T.O.,Ward-27(2), Haldia

ITA 2493/KOL/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9180 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 03-08-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 26-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Right to appeal; Set aside

Judgement Text

1 ITA NO. 2493/KOL/2019 ARPITA PRADHAN, AY 2015-16 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI A. T. VARKEY, HONBLE JUDICIAL MEMBER AND DR. M. L. MEENA, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 2493/KOL/2019 ASSESSMENT YEAR: 2015-16 ARPITA PRADHAN [PAN: APJPP 9585 P] VS. ITO, WARD 27(2), HALDIA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 03.08.2021 DATE OF PRONOUNCEMENT 06.08.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SUPRIYO PAL, ADDL. CIT ORDER PER BENCH: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-7, KOLKATA DATED 20.09.2019 FOR AY 2015-16. 2. NONE APPEARED FOR THE ASSESSEE. 3. HOWEVER ON A PERUSAL OF THE GROUNDS OF APPEAL OF THE ASSESSEE IT REVEALS THAT THE ASSESSEE IS AGGRIEVED BY THE EX-PARTE ORDER PASSED BY THE LD. CIT(A) CONFIRMING THE PENALTY U/S 271(1)(C ) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). IT IS NOTED THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER CONFIRMING THE PENALTY IMPOSED BY THE AO. SINCE IT IS AN EX-PARTE ORDER AND THE ASSESSEE HAS RAISED GROUNDS BOTH LEGAL AS WELL AS ON MERITS AGAINST THE LEVY OF PENALTY, WE ARE OF THE OPINION THAT THE LD. CIT(A) OUGHT TO HAVE DECIDED THE APPEAL AS PER LAW IN RESPECT OF LEGAL ISSUE AS WELL AS ON MERITS. 4. EVEN THOUGH THE LD. CIT(A) HAS MENTIONED IN HIS ORDER THE THREE (3) DATES FIXING THE HEARING WE DO NOT FIND ANY MENTION ABOUT THE SERVICE OF NOTICE. IT HAS TO BE KEPT IN MIND THAT THE ASSESSEE HAS A STATUTORY RIGHT OF APPEAL BEFORE THE LD. CIT(A) IF HE IS AGGRIEVED BY THE 2 ITA NO. 2493/KOL/2019 ARPITA PRADHAN, AY 2015-16 ORDER OF AO; AND SUCH A RIGHT WOULD BE MEANINGLESS IF THE LD. CIT(A) PASSES THE ORDER EX- PARTE WITHOUT ADJUDICATING THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE IN ACCORDANCE TO LAW. IN THE LIGHT OF THE AFORESAID DISCUSSION, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO HIS FILE WITH THE DIRECTION TO CONSIDER THE APPEAL DE NOVO AND ADJUDICATE THE SAME IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PROMPTLY APPEAR BEFORE THE LD. CIT(A) OR FILE WRITTEN SUBMISSION ALONG WITH DOCUMENTS TO SUBSTANTIATE ITS DEFENSE AGAINST THE LEVY OF PENALTY. WITH THE AFORESAID OBSERVATION, THE APPEAL OF THE ASSESSEE IS DISPOSED OFF. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 6TH AUGUST, 2021. SD/- SD/- (A. T. VARKEY) (DR. M.L. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6TH AUGUST, 2021 SB, SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- ARPITA PRADHAN, CONTAI BLOCK-II, MARISHDANACHINDA NACHINDA BAZAR, EAST MIDNAPORE 721 444. 2. RESPONDENT ITO, WARD 27(2), HALDIA 3. THE CIT(A)- KOLKATA (SENT THROUGH E-MAIL) 4. CIT- KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA