Shreedhan Investment Consultants (P) Ltd., Kolkata V. I.T.O.,Ward-9(4), Kolkata

ITA 2511/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4170 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 2511/KOL/2019 SHREEDHAN INVESTMENT CONSULTAN TS PVT. LTD., AY- 2014-15 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2511/KOL/2019 ASSESSMENT YEAR: 2014-15 SHREEDHAN INVESTMENT CONSULTANTS PVT. LTD. (PAN: AANCS8368K) VS. INCOME TAX OFFICER, WD-9(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 03.02.2020 DATE OF PRONOUNCEMENT 26.02.2020 FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-15, KOLKATA DATED 14-05-2019 FOR THE ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EX PARTE WITHOUT PROVIDIN G REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH ACCORDING TO HIM, WAS IN GROSS VIOL ATION OF THE PRINCIPLES OF NATURAL JUSTICE. SO, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDE R OF LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVI DING OPPORTUNITY OF HEARING TO THE ASSESSEE. IT IS NOTED FROM PARA 5.1 OF THE IMPUGNED ORDER THA T THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE BY OBSERVING THAT THE HEARING IN THIS CASE WA S INITIALLY FIXED ON 05.02.2019, BUT ON THE APPOINTED DATE NOBODY APPEARED. AFTER THAT THE CAS E WAS FIXED FOR HEARING ON THREE TIMES I.E. ON 05.03.2019, 13.03.2019 AND 06.05.2019 BUT N OBODY APPEARED. UNDER THE CIRCUMSTANCES, THE LD. CIT(A) DECIDED THE APPEAL ON MERITS ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SINCE THE ORDER OF LD. CIT(A) IS AN EX PARTE ORDER, FOR THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, I SET ASIDE THE ORDE R OF THE LD. CIT(A) AND REMAND THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE AP PEAL ON MERITS AFTER HEARING THE LD. AR OF THE ASSESSEE AND PASS A SPEAKING ORDER. THE ASSESSE E IS ALSO DIRECTED TO BE DILIGENT IN FUTURE AND APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL. 2 ITA NO. 2511/KOL/2019 SHREEDHAN INVESTMENT CONSULTAN TS PVT. LTD., AY- 2014-15 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED ON 26TH FEBRUARY, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :26TH FEBRUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHREEDHAN INVESTMENT CONSULTANTS PVT . LTD., C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-700 069. 2 RESPONDENT ITO, WARD-9(4), KOLKATA. 3. 4. 5. CIT(A)-15, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR