Ranjit Pal, Kolkata V. ITO, Ward 32(4), Kolkata, Kolkata

ITA 256/KOL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1611 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RABIN CHAWDHURY
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM ./ ITA NO.256/KOL/2017 ( / ASSESSMENT YEAR : 2013-14 RANJIT PAL 33/1, N.S. ROAD, 6 TH FLOOR, ROOM NO. 629, KOLKATA-700001. VS. ITO, WARD-32(4), KOLKATA. ./ ./PAN/GIR NO. : AFPPP 9570 A ( /ASSESSEE ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI SUBHASH AGARWAL, ADV. /REVENUE BY : SHRI RABIN CHAWDHURY, ADDL. CIT / DATE OF HEARING : 15/06/2017 !'# /DATE OF PRONOUNCEMENT 07/ 07/2017 . / O R D E R PER DR.ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAI NING TO ASSESSMENT YEAR 2013-14, IS DIRECTED AGAINST THE O RDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX(APPEALS)-9, KOLKATA, IN APPEAL NO. 62/CIT(A)-9/WD-32(4)/2016-17/KOL, DATED 29.09.2016, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE AO U/S 143(3) OF THE INCOME TAX ACT 1961, (HEREINAFTER REFERRED TO AS THE ACT), DATED 28.03 .2016. 2. BRIEF FACTS QUA THE ASSESSEE ARE THAT THE ASSESS EE IS AN INDIVIDUAL AND RUNNING HIS CONSTRUCTION BUSINESS IN THE NAME A ND STYLE OF M/S ALLIANCE. THE ASSESSEE FILED ITS RETURN OF INCOME F OR ASSESSMENT YEAR 2013-14 ON 31.03.2014 DECLARING TAXABLE INCOME OF R S. 1,13,140/-. THE RETURN OF INCOME OF THE ASSESSEE WAS PROCESSED U/S 143(1) ON ITA NO.256/17 RANJIT PAL 2 08.06.2014. SUBSEQUENTLY, THE ASSESSEES CASE WAS S ELECTED FOR SCRUTINY U/S 143(2) AND THE ASSESSING OFFICER COMPLETED THE ASSESSMENT BY MAKING VARIOUS ADDITIONS. 3. AGGRIEVED FROM THE ORDER OF THE ASSESSING OFFICE R, THE ASSESSEE FILED AN APPEAL BEFORE THE COMMISSIONER OF INCOME-TAX (AP PEALS) WHO HAS PASSED THE EX PARTE ORDER, WITHOUT PRESENCE OF THE ASSESSEE. THE LD. CIT(A) SENT SEVERAL NOTICES FOR HEARING BUT NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED BEFORE THE LD. C IT(A) THEREFORE, THE LD. CIT(A) CONFIRMED THE ORDER PASSED BY THE ASSESS ING OFFICER. 4. BEFORE US THE LD. COUNSEL FOR THE ASSESSEE HAS S UBMITTED THAT THE ASSESSEE DID NOT GET NOTICES OF HEARING FROM THE LD . CIT(A) BECAUSE OF CHANGE OF ADDRESS OF COMMUNICATION. THE COMMUNICATI ON ADDRESS RETURN IN THE FORM NO. 35 READS AS UNDER: RANJIT PAL, 10 D, ORIENT ROW, KOLKATA-700017. WHEREAS THE ADDRESS MENTIONED IN FORM NO. 36 READS AS UNDER: RANJIT PAL, 33/1, N.S. ROAD, 6 TH FLOOR, ROOM NO. 629, KOLKATA- 700001. THEREFORE, BECAUSE OF CHANGE OF ADDRESS OF COMMUNIC ATION, THE ASSESSEE DID NOT GET THE NOTICES OF HEARING FROM TH E LD. CIT(A) AND THEREFORE, HE COULD NOT APPEAR BEFORE HIM. THE LD. COUNSEL FOR THE ASSESSEE PRAYED BEFORE THE BENCH TO SEND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH AFTER GIVING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. EVEN THE LD . DR FOR REVENUE DID NOT CONTROVERT THE VIEW EXPRESSED BY THE LD. COUNSE L FOR THE ASSESSEE FOR SENDING THE MATTER BACK TO THE FILE OF THE LD. CIT (A) TO ADJUDICATE THE ISSUE AFRESH. 5. WE HAVE HEARD BOTH THE PARTIES PERUSED THE MATE RIAL AVAILABLE ON RECORD, WE NOTICE THAT ASSESSEE DID NOT GET THE NOT ICES FOR HEARING FROM THE LD CIT(A) BECAUSE OF CHANGE IN ADDRESS OF COMMU NICATION, THEREFORE, WE ARE OF THE VIEW THAT CONSIDERING THE PRINCIPLE O F NATURAL JUSTICE AND FAIR PLAY WE REMIT THE MATTER BACK TO THE FILE OF THE LD . CIT(A) TO ADJUDICATE THE ITA NO.256/17 RANJIT PAL 3 ISSUE AFRESH AFTER GIVING PROPER OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE. THEREFORE, WE ALLOW THIS APPEAL FOR STATI STICAL PURPOSES. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE , IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 / 07/2017. SD/ - (A.T. VARKEY) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 07/ 07/2017. SB , SR.PS. / COPY OF THE ORDER FORWARDED TO : SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, I.T.A.T., KOLKATA BENCHES, KOLKATA 1. / THE ASSESSEE- RANJIT PAL 2. / THE RESPONDENT.- ITO, WARD-32(4), KOLKATA 3. ( ( ) / THE CIT(A), :KOLKATA. 4. ( / CIT 5. )* +, , ,# , / DR, ITAT, KOLKATA 6. + -. / GUARD FILE. ) //TRUE COPY// BY ORDER