Gopal Raut , Kolkata V. I.T.O.,Ward-51(1), Kolkata

ITA 275/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3526 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 19-10-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 04-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Keywords: Set aside
• Section: 271(1)(c)

Judgement Text

ITA NO. 275/KOL/2020 GOPALRAUT, A.Y. 2013-14 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI P. M. JAGTAP, VICE-PRESIDENT AND SHRI A. T. VARKEY, JM] I.T.A. NO. 275/KOL/2020 ASSESSMENT YEAR: 2013-14 GOPAL RAUT (PAN:AJOPR 5338 M) VS. ITO, WARD-51(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 19.10.2020 DATE OF PRONOUNCEMENT 06.11.2020 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI DHRUBAJYOTI ROY, JCIT ORDER PERSHRI A.T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF LD.CIT(A)-15, KOLKATA DATED 20.06.2019 FOR 2013-14. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, IT IS NOTICED THAT THERE IS A DELAY OF 116 DAYS FOR FILING THIS APPEAL. THE ASSESSEE HAS FILED CONDONATION APPLICATION ALONG WITH AN AFFIDAVIT SWORN IN BY THE ASSESSEE BEFORE T HE NOTARY PUBLIC. FROM THE CONTENTS OF THE AFFIDAVIT, IT IS DISCERNED THAT ASSESSEE REC EIVED COPY OF THE ORDER OF LD. CIT(A) DATED 20.06.2019 ON 30.08.2019. ACCORDING TO ASSES SEE, HIS SON WAS SERIOUSLY SUFFERING FROM A DISEASE WHICH CAUSED MENTAL DISTUR BANCE TO ASSESSEE AND COUPLED WITH THIS FACT, THERE WERE POLITICAL DISTURBANCE IN HIS AREA WHICH ALL FACTORS CONTRIBUTED TO THE DELAY IN FILING THE APPEAL. ACCORDING TO AS SESSEE, THE DELAY CAUSED WAS NOT INTENTIONAL AND PRAYED FOR CONDONATION OF DELAY. W E FIND THE CAUSE TO BE REASONABLE FOR NOT PREFERRING AN APPEAL IN TIME, SO WE CONDONE THE DELAY AND PROCEED TO HEAR THE APPEAL. HOWEVER, WE NOTE THAT THE ORDER OF THE LD. CIT(A) IS AN EX-PARTE ORDER QUA THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) HAS OBSERVED THAT THE APPEAL WAS FIXED BEFORE HIM ON THREE OCCASIONS I.E. ON 31.05.2019, 10.06.20 19 AND 20.06.2019 AND THEREAFTER ON THE LAST DATE I.E. 20.06.2019 HE HAS PASSED THE IMPUGNED ORDER DISMISSING THE ITA NO. 275/KOL/2020 GOPALRAUT, A.Y. 2013-14 2 | P A GE APPEAL OF THE ASSESSEE, THEREBY CONFIRMING THE PENA LTY LEVIED U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 3. AFTER HEARING THE LD. D.R AND HAVING PERUSED THE MATERIAL AVAILABLE ON RECORD,WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX- PARTE OR DER QUA THE ASSESSEE WITHOUT HEARING HIM. ACCORDING TO LD. CIT(A), MERELY BY FILING FORM 35, IS NOT SUFFICIENT BUT THE ASSESSEE HAS TO APPEAR AND FILE DOCUMENTS TO SUBSTA NTIATE THE CLAIM RAISED BY THE ASSESSEE. SINCE THE APPEAL WAS FIXED SEVERAL TIMES AND THERE WAS NO SIGN OF ASSESSEE SHOWING ANY INTEREST IN PURSUING THE APPEAL, HE CIT ED FEW JUDICIAL PRECEDENTS AND DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSEC UTION. THOUGH THE LD. CIT(A) HAS OBSERVED THAT ASSESSEE DID NOT APPEAR ON THREE OCCA SIONS, WE NOTE THAT ASSESSEE IS CONTESTING THIS EX PARTE DISMISSAL. THOUGH THE LD. CIT(A) STATES THAT APPEAL WAS FIXED THRICE, HOWEVER THERE IS NO PROOF OF SERVICE OF NOT ICE, THEREFORE WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. AND NOT ONLY THAT IT SHOULD BE KEPT IN MIND THAT ASSESSEE HAS A STATUTORY RIGHT OF APPE AL BEFORE THE LD. CIT(A), IF HE IS AGGRIEVED WITH THE ORDER OF AO AND IF THE LD. CIT( A) DISMISSES THE APPEAL NOT ON MERITS, THE APPEAL WILL BECOME MEANINGLESS. THEREFO RE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUES RAISED IN THE APPEA L AFRESH ON MERITS. THE LD DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTE R IS REMITTED BACK TO THE FILE OF THE LD CIT(A) FOR FRESH ADJUDICATION. FOR STATISTICAL P URPOSES THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 06.11.2020 . SD/- SD/- (J( (P. M. JAGTAP) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 06.11.2020 SB, SR. PS ITA NO. 275/KOL/2020 GOPALRAUT, A.Y. 2013-14 3 | P A GE COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- GOPALRAUT, ROOM NO. 1173, KANKINARA, PS- JAGADAL, 24 PARGANAS (N), KOLKATA 2. RESPONDENT- ITO, WARD-51(1), KOLKATA 3. THE CIT(A)- , KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA