Ram Saran Pal, Kolkata V. I.T.O.,Ward-49(4), Kolkata

ITA 2573/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2402 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 12-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANNA JCIT LD
• Assessee Lawyers: HARSH LD
• Keywords: Principle of natural justice; Set aside
• Section: 201

Judgement Text

1 ITA NO. 25 7 3/KOL/19 A.Y 201 5 - 16 IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC KOLKATA [BEFORE SHRI A. T. VARKEY, JM ] I .TA NO. 25 7 3 /KOL/201 9 A.Y 201 5 - 16 RAM SARAN PAL PAN: AJGPP6353C VS. I.T.O. WARD 4 9( 4 ), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 0 6 - 02 - 2020 DATE OF PRONOUNCEMENT 18 . 03 . 20 20 FOR THE APPELLANT SHRI HARSH, LD.AR FOR THE RESPONDENT SHRI JAYANTA KHANNA, JC IT, LD.DR ORDER TH IS APPEAL I S PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. C I T (APPEALS) , 15 , KOLKATA BOTH DATED 04 - 1 0 - 2019 FOR THE ASSESSMENT YEAR S 20 1 5 - 16. 2. A T THE OUTSET ITSELF, IT IS NOTICED FROM PERUSAL OF IMPUGNED ORDER THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE . FROM A PERUSAL OF THE IMPUGNED ORDER , IT IS DI SCERNED THAT THE LD. CIT(A) HAD FIXED THE APPEAL THRICE ON DIFFERENT DATES I. E ON 01.08. 2019 , 27.08.2019 AND 03.10.2019. THE LD. CIT(A) HAS NOTED THAT EVEN THOUGH THE CASE WAS POSTED FOR HEARING ON VARIOUS DATES NEITHER ANY ONE APPEARED ON BEHALF O F THE ASSESSEE NOR SUBMIT TED ANY WRITTEN SUBMISSION TO SUBSTANTIATE THEIR CLAIM(S) MADE IN THE GROUNDS OF APPEAL . SO THE LD. CIT(A) PRESUMED THAT THE ASSESSEE IS NOT INTERESTED TO P URSUE THE APPEAL, AND, THEREFORE THE LD. CIT(A) PASSED EX PARTE ORDER AG AINST THE ASSESSEE. I NOTE THAT THE LD. CIT(A) WAS PLEASED TO DISMISS THE APPEAL OF ASSESSEE WITHOUT GOING INTO THE MERITS OF THE APPEAL PREFERRED BY THE ASSESSEE. I AM OF THE OPINION THAT THE FIRST APPELLATE AUTHORITY HAS TO DECIDE THE APPEAL ON MERITS SINCE IT IS THE VALUABLE STATUTORY RIGHT VESTED IN THE ASSESSEE TO FILE BEFORE THE LD. CIT(A) AN APPEAL WHEN IT IS AGGRIEVED BY THE ACTION OF AO . I FIND THAT THE LD. CIT(A) HAS FIXED THE CASE THRICE FOR HEARING, HOWEVER, HE HAS 2 ITA NO. 25 7 3/KOL/19 A.Y 201 5 - 16 NOT MENTIONED IN THE IMPU GNED ORDER AS TO WHETHER THE NOTICE(S) OF HEARING HAS BEEN SERVED UPON THE ASSESSEE. BEFORE ME THE ASSESSEE HAS ASSAILED THE IMPUGNED ORDER OF THE LD. CIT(A) TO DISMISS THE APPEAL WITHOUT HEARING HIM AND WITHOUT GOING INTO THE MERITS OF THE APPEAL RAI SED BY THE ASSESSEE. IN SUCH SCENARIO , I AM OF THE OPINION THAT HIS ACTION IS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE . THEREFORE, I AM OF THE CONSIDERED OPINION THAT ASSESSEE OUGHT TO HAVE BEEN HEARD BEFORE PASSING THE IMPUGNED ORDER. THEREFORE , I SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIM TO ADJUDICATE THE ISSUE(S) INVOLVED IN THE APPEAL AFRESH ON MERITS . THE ASSESSEE/LD.AR OF ASSESSEE IS DIRECTED TO DILIGENTLY TO APPEAR BEFORE THE LD. CIT(A) AND IN CASE, IF THE RE IS ANY CHANGES IN ASSESSEES ADDRESS , TO FURNISH THE SAME BEFORE THE LD. CIT(A) AND TO APPEAR PROMPTLY BEFORE THE LD. CIT(A) DURING THE APPELLATE PROCEEDINGS WITHOUT FAIL. THE LD. CIT(A) SHALL DECIDE THE CASE AFRESH IN ACCORDANCE WITH LAW BY PAS SING A SPEAKING ORDER AND AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING . 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 18 - 03 - 2020 SD/ - A.T. VARKEY JUDICIAL MEMBER DATED 18 MARCH - 2020 * PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ ASSESSEE: RAM SARAN PAL, 1 MOTISIL STREET, KOLKATA - 13, PIN 700 013.W.B. 2 RESPONDENT/ REV ENUE: THE ITO , WARD 59( 4 ) , MANICKTALA, CIVIL CENTTRE, UTTARAPAAN COMPLEX, DS - IV, KOLKATA. 3. CIT, 4. CIT(A), KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA