Maa Saraswati Gyan Mandir Education Society , Kolkata V. ITO(TDS), Ward-59(2), Kolkata, Kolkata

ITA 253/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2403 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: VIJAY SHANKAR CIT LD
• Keywords: Principle of natural justice; TDS; Set aside
• Section: 201; 13

Judgement Text

1 ITA NO. 253/KOL/19 A.Y 2012 - 13 ITA NO. 254/KOL/19 AY 2013 - 14 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE SHRI A. T. VARKEY, JM AND DR. (SHRI) ARJUN LAL SAINI, AM ] I .TA NO. 253 /KOL/201 9 A.Y 201 2 - 13 AND I .TA NO. 254/KOL/2019 A.Y 2013 - 14 MAA SARASWATI GYAN MANDIR EDU. SOCIETY PAN: AABTM0 77H VS. I.T.O. (TDS), WARD 59(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 05 - 02 - 2020 DATE OF PRONOUNCEMENT 18 . 03 . 20 20 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI VIJAY SHANKAR, CIT, LD.DR ORDER PER SHRI A.T. VARKEY, JM TH ESE APPEAL S ARE PREFERRED BY THE ASSESSEE AGAINST SEPARATE THE ORDER S OF LD. C I T (APPEALS) , 2 4 , KOLKATA BOTH DATED 27 - 11 - 2018 FOR THE ASSESSMENT YEAR S 20 1 2 - 13 & 2013 - 14 . 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, ON PERUSAL OF GROUND NO. 1 OF ASSESSEES APPEAL IT IS NOTED THAT IT IS AGAINST THE ACTION OF THE LD. CIT(A) IN PASSING THE EX PARTE ORDER. WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT HEARING THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) HAS NOTED THAT EVEN THOU GH THE CASE WAS POSTED FOR HEARING ON VARIOUS DATES, SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE NOR SUBMIT TED ANY WRITTEN SUBMISSION TO SUBSTANTIATE ITS CLAIM(S) MADE IN THE GROUNDS OF APPEAL IN FORM NO. 35 , HE PRESUMED THAT THE ASSESSEE WAS NOT INT ERESTED TO P URSUE THE APPEAL (S) AND THEREAFTER, THE APPEAL(S) WAS DECIDED EX PARTE WITH THE INFORMATION AVAILABLE ON RECORDS . BEFORE US THE ASSESSEE BY PREFERRING THIS APPEAL HAS RAISED 2 ITA NO. 253/KOL/19 A.Y 2012 - 13 ITA NO. 254/KOL/19 AY 2013 - 14 GROUNDS WHEREIN IT HAS ASSAILED THE IMPUGNED ACTION OF THE LD. CIT( A) TO DECIDE THE APPEAL WITHOUT HEARING THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) IN HIS IMPUGNED ORDER HAS STATED TO HAVE FIXED THE CASE S FOR HEARING ON FOUR OCCASIONS ( 11/09/2018, 26/09/2018, 30/10/2018 & 26/11/2018) AND FOUND THAT THE ASSESSEE HAS NOT TURN ED UP BEFORE HIM TO SUBSTANTIATE ITS CLAIM(S)/GROUNDS RAISED IN THE APPEAL. THEREFORE, HE WAS PLEASED TO DISMISS THE APPEAL WITHOUT HEARING THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) HAS PASSED THE ORDER S IN APPEALS WITHOUT HEARING ASSESSEE, AND THA T TOO WITHOUT SPECIFYING AS TO WHETHER THE NOTICE FOR HEARING WAS SERVED UPON THE ASSESSEE THEREBY VIOLAT ING THE PRINCIPLES OF NATURAL JUSTICE. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT ASSESSEE OUGHT TO HAVE BEEN HEARD BEFORE PASSING THE IMPUGNED ORDER. THEREFORE, WE SET ASIDE THE IMPUGNED ORDERS OF THE LD. CIT(A) AND REMAND THE APPEAL S BACK TO HIM TO ADJUDICATE THE ISSUE(S) INVOLVED IN BOTH THE APPEALS AFRESH. THE ASSESSEE/LD.AR OF ASSESSEE IS DIRECTED TO DILIGENTLY APPEAR BEFORE THE LD. CIT(A) A ND IN CASE, IF THE ASSESSEE HAS CHANGED ITS ADDRESS THEN IT IS DIRECTED TO FURNISH THE SAME AND TO APPEAR PROMPTLY BEFORE THE LD. CIT(A) AND TO PLEAD ITS CASE. THE LD. CIT(A) SHALL DECIDE THE CASE AFRESH IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE AD EQUATE OPPORTUNITY OF HEARING AND BY PASS ING A SPEAKING ORDER . 3. IN THE RESULT, THE APPEAL S OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 - 03 - 2020 SD/ - SD/ - AR JUN LAL SAINI A.T. VARKEY ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 18 MARCH - 2020 * PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ ASSESSEE: M/S. MAA SARASWATI GYAN MANDIR EDUCATIONL SOCIETY, DPS MEGACITY, KALIKAPUR, RAJARHAST, KOLKATA - 700 135. 2 RESPONDENT/ REVENUE: THE ITO (TDS) WARD 59(2) 10 MIDDLETO N ROW, KOLKATA - 700 007. 3. CIT, 4. CIT(A), KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA