Archana Dhara, Howrah V. ITO(TDS), Ward - 57(1), Kolkata , Kolkata

ITA 2507/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3551 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 21-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: K M ROY
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO. 2507/KOL/2017 ARCHANA DHARA, AY 2009-10 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 2507/KOL/2017 ASSESSMENT YEAR: 2009-10 SMT. ARCHANA DHARA (PAN: AEFPD8473D) VS. INCOME-TAX OFFICER (TDS), WARD-57(1) KOLKATA APPELLANT RESPONDENT DATE OF HEARING 08.08.2018 DATE OF PRONOUNCEMENT 21.08.2018 FOR THE APPELLANT SHRI K. M. ROY, AR FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-24, KOLKATA DATED 26.10.2017 FOR AY 2009-10. 2. AT THE TIME OF HEARING LD. AR FOR THE ASSESSEE DREW OUR ATTENTION TO THE IMPUGNED ORDER TO THE FACT THAT THE ORDER WAS PASSED EX PART E AND ALSO IT IS A NON-SPEAKING ORDER. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE O RDER OF LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION. ON THE OTHER HA ND, THE LD. DR RELIED ON THE ORDER OF THE LD. CIT(A). 3. AFTER HEARING BOTH THE SIDES AND ALSO ON PERUSAL OF THE ORDER OF LD. CIT(A), WE NOTE THAT THE IMPUGNED ORDER IS AN EX PARTE AND NON-SPEA KING ORDER. THE RELEVANT PORTION OF THE ORDER OF THE LD. CIT(A) IS REPRODUCED AS UNDER: THE APPELLANT WAS GIVEN THE FOLLOWING DATES FOR H EARING BUT NONE APPEARED: 13.05.2015, 10.08,2017, 31.08,2017 AND 15.09.2017. 2 ITA NO. 2507/KOL/2017 ARCHANA DHARA, AY 2009-10 IN VIEW OF THIS, THE APPEAL IS BEING DECIDED EX PAR TE. AS NO ONE WAS PRESENT DURING THE HEARINGS, THE APPELLANT COULD NOT PRODUCE ANY DOCUM ENTARY EVIDENCE TO SUBSTANTIATE ITS CLAIM. HENCE, THE APPEAL IS BEING DISMISSED. WE ALSO NOTE THAT AT THE TIME OF HEARING BEFORE US THE LD. AR SUBMITTED THAT NO NOTICE WAS SERVED ON THE ASSESSEE FOR HEARING ON THE AFORESAID DATES AND HENCE, ACCORDING TO LD. AR THE IMPUGNED ORDER SHOULD BE NULLIFIED FOR THE INTEREST OF JUSTICE. WE NOTE THAT THE CAUSE SHOWN BY THE ASSESSEE IS A REASONABLE CAUSE FOR NOT ATTEN DING BEFORE THE LD. CIT(A) ON THE AFORESAID DATES AND HENCE, WE ARE OF THE VIEW THAT THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATING AFRESH AFTER AF FORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER LAW. WE ORDER ACCORDI NGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST AUGUST, 2018. SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21 ST AUGUST, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT SMT. ARCHANA DHARA, 68/1, SREE KISSAN V AKAT LANE, HOWRAH-711101 2 RESPONDENT ITO (TDS), WARD-57(1), KOLKATA. 3 4 5 CIT(A)-24, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY