Shri Subrata Barik, Kolkata V. I.T.O.,Ward-51(3), Kolkata

ITA 278/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7270 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER] I.T.A. NO. 278 TO 281/KOL/2019 ASSESSMENT YEARS: 2009-10 2012-13 SRI SUBRATA BARIK...............................APPELLANT 5A, KRISHNA HEIGHTS BARNAPARICHAY SARANI KOLKATA [PAN: AKGPB 2577 B] VS. INCOME TAX OFFICER, WARD-51(3), KOLKATA.....................................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : OCTOBER 31 ST , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 31 ST , 2019 O R D E R PER J. SUDHAKAR REDDY, AM :- THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE BUT IDENTICAL ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 15, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), ALL DT. 21/11/2017, FOR THE ASSESSMENT YEARS 2009-10, 2010-11, 2011-12 & 2012-13. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 381(THREE HUNDRED EIGHTY ONE) DAYS IN FILING OF ALL THESE APPEALS. AFTER PERUSING THE PETITIONS FOR CONDONATION, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THESE APPEALS ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEALS ARE ADMITTED. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE BY RPAD. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 4. AT THE OUTSET, AFTER PERUSING THE ORDERS PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDERS WERE PASSED, DISMISSING THE APPEALS OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASES ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, NATURAL JUSTICE. 5. IN THE RESULT, ALL THESE KOLKATA, THE SD/- [ABY T. VARKEY] JUDICIAL MEMBER DATED : 31.10.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. SRI SUBRATA BARIK 5A, KRISHNA HEIGHTS BARNAPARICHAY SARANI KOLKATA 2. INCOME TAX OFFICER, WARD- 51(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 ASSESSMENT YEARS: 2009 TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ALL THESE APPEAL OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST DAY OF OCTOBER, 2019. [ J. ACCOUNTANT MEMBER OPY OF THE ORDER FORWARDED TO: 51(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 278 TO 281/KOL/2019 ASSESSMENT YEARS: 2009 -10 2012-13 SRI SUBRATA BARIK TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF ALLOWED FOR STATISTICAL PURPOSES. SD/- J. SUDHAKAR REDDY] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES