Satyendra Nath Roy , Kolkata V. ITO, Ward - 22(4) , Kolkata

ITA 2677/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1405 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2018
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C - SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM ] I .T.A NO. 2677/KOL/2018 ASSESSMENT YEAR : 20 1 4 - 1 5 S HRI SATYENDRA NATH ROY VS. I.T.O. WARD 22(4). KOLKATA PAN: A CRPRO266N (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI K.M. ROY, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI C.J. SINGH, JCIT, LD.SR.DR DATE OF HEARING : 07 - 03 - 2019 DATE OF PRONOUNCEMENT : 20 - 03 - 2019 ORDER 1. TH IS ASSESSE S APPEAL IS DIRECTED AGAINST THE CIT(A) , 6 , KOLKATA S ORDER , DATED 04 - 10 - 2018 PASSED IN CASE NO. CIT(A) , KOL - 6/10049/2017 - 18 INVOLVING PROCEEDINGS U/S 143(3) OF THE I.T ACT , 1961 ( IN SHORT ACT) . HEARD BOTH THE SIDES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A)S ORDER IS PASSED EX PARTE AGAINST THE ASSESSEES IN REJECTING HIS APPEAL ON ACCOUNT OF NON CONDONATION OF DELAY IN FILING. I FIND IT DURING THE COURSE OF HEARING THAT ALTHOUGH THE CIT(A) HAS OBSERVED THAT HE HAD AFFORDED SEVERAL OPPORTUNITIES TO THE TAX PAYER MAINLY ON 16.8.2018 AND 26.9.18 AND EARLIER INSTANCES, THERE IS NO INDICATION AS TO WHETHER HE HAD ACTUALLY SERVE D THE HEARING NOTICE ON THE ASSESSE E OR NOT. L EARNED DEP ARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THE CRUCIAL FACT THAT THE ASSESSEES ADDRESS HAS REMAINED THE SAME RIGHT FROM THE ASSESSMENT 2 ITA N O. 2677/KOL/2018 - SMC SATYENDRA NATH ROY 2 TILL DATE. I THEREFORE DEEM IT APPROPRIATE IN LARGER INTEREST OF JUSTICE TO RESTORE THE INSTANT APPEAL BACK TO THE CIT(A ) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNIT IES OF HEARING. I ALSO MADE IT CLEAR THAT THE CIT(A) SHALL ALSO ISSUE NOTICE TO THE ASSESSEE REGARDING FOR DELAY, IF ANY, IN FILING THE LOWER APPEAL. 3 . THIS A SSESSEES APPEAL IS ALLO WED FOR STATISTICAL PURPOSE IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 20 - 03 - 2019 SD/ - [ S.S.GODARA ] JUDICIAL MEMBER DATED : 20 - 03 - 2019 * PP , SR. PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: SHRI SATYENDRA NATH ROY 184 KHOYAI CO - OP SOCIETY, PRANTIK PALLY, KASBA, KOLKATA - 700 042. 2. RESPONDENT/ DEPARTMENT : THE ITO, W 22(4), KOLKATA . 3..C.I.T (A) . - 4. C.I.T. - KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR HEAD OF OFFICE/D.D.O., ITAT, KOLKATA