Alka Jain, Murshidabad V. Addl.C.I.T.-Range , Murshidabad

ITA 321/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9846 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY JCIT LD
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 ITA NO.320& 321/KOL/2020 AYS. 2009-10 & 2014-15 ALKA JAIN , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ().., ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO. 320/KOL/2020 ASSESSMENT YEAR: 2009-10 ALKA JAIN PAN: ACFPJ9691K VS. ADDL.CIT, RANGE- MURSHIDABAD (W.B) APPELLANT RESPONDENT ITA NO. 321/KOL/2020 ASSESSMENT YEAR: 2014-15 ALKA JAIN PAN: PAN: ACFPJ9691K ACIT, CIR-42, MURSHIDABAD (W.B) APPELLANT RESPONDENT DATE OF HEARING 30.06.2020 DATE OF PRONOUNCEMENT 03 .07.2020 FOR THE APPELLANT NONE APPEARED FOR THE RESPONDENT SHRI DHRUBA JYOTI ROY, JCIT, LD. SR.DR ORDER THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A)-12, KOLKATA DATED 29-11-2019 AND 29-03-2019 FOR THE A SSESSMENT YEARS 2009-10 AND 2014-15. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, GROUND S OF APPEAL, GROUND NO. 1 READS AS UNDER:- 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE LD. CIT(A) ERRED IN PASSING THE ORDER EX-PARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD. 3. FROM THE GROUNDS OF APPEAL RAISED BY THE ASSESSE E, IT IS DISCERNED THAT THE ASSESSEE IS AGGRIEVED BY EX PARTE ORDER(S) PASSED BY THE LD. CIT(A)WITHOUT GOING IN TO THE MERITS OF THE CASE/GROUNDS OF APPEAL. 4. IT IS NOTED THAT THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE GROUNDS OF APPEAL RAISED BY THE ASSES SEE. IT HAS TO BE KEPT IN MIND THAT IF THE 2 ITA NO.320& 321/KOL/2020 AYS. 2009-10 & 2014-15 ALKA JAIN ASSESSEE IS AGGRIEVED BY THE ORDER OF THE AO, HE HA S THE RIGHT TO FILE APPEAL BEFORE THE LD. CIT(A), WHO IS THE FIRST APPELLATE AUTHORITY. THIS RIGHT OF THE ASSESSEE IS A STATUTORY/VESTED RIGHT AND THE APPEAL SO PREFERRED BY THE ASSESSEE W ILL BECOME MEANINGLESS, IF THE FIRST APPELLATEAUTHORITY I.E. THE LD. CIT(A) DOES NOT ADJ UDICATE THE GROUNDS RAISED BY THE ASSESSEE ON MERITS.THOUGH THE LD. CIT(A) HAS MENT IONED NUMBER OF DATES/DAYS IN HIS ORDER WHEN THE HEARING OF THE APPEAL WERE FIXED BY HIM AND HAS NOTED THAT THE ASSESSEE HAS CARED TO ATTEND ONLY ON 12-05-2015 AND SOUGHT ADJOU RNMENT ON 04-05-2016 (AY 2009-10) AND, THEREAFTER, SINCE THE ASSESSEE DID NOT BOTHER TO APPEAR BEFORE HIM, RESULTED IN DISMISSAL OF THE APPEAL (S) EX PARTE BY THE LD. CIT(A) WITHOUT GOING INTO THE MERITS OF THE CASE/WITHOUT CONSIDERING THE GROUNDS OF APPEAL ON M ERITS. 5. THE LD. CIT(A) ALSO NOTED THAT THE ASSESSEE HAS NEITHER FILED THE STATEMENTS OF FACTS NOR GROUNDS OF APPEAL BEFORE HIM, WHICH COULD HAVE EXPLAINED HOW THE AO ERRED IN MAKING THE ADDITION(S). ACCORDING TO THE LD. CIT(A), SINC E NO PAPERS OR DOCUMENTS HAVE BEEN REFERRED AND NO SUBMISSION IN THE FORM OF WRITTEN S UBMISSIONS HAS BEEN FILED BY THE ASSESSEE BEFORE HIM, IT IS VERY DIFFICULT TO APPRECIATE THE GRIEVANCE RAISED BY THE ASSESSEE. IT IS TRUE THAT ASSESSEE SHOULD HAVE FILED THE STATEMENT OF FA CTS AND WRITTEN SUBMISSIONS ALONG WITH SUPPORTING DOCUMENTS TO SUBSTANTIATE HER CLAIM IF T HE ASSESSEE IS UNABLE TO ATTEND HEARING BEFORE LD.CIT(A). I AM OF THE OPINION THAT ASSESSEE NEEDS TO BE VIGILANT AND BY MERELY FILING THE APPEAL THE ASSESSEE CANNOT EXPECT THE F IRST APPELLATE AUTHORITY ( LD. CIT-A) TO DECIDE THE GROUNDS RAISED WITHOUT ANY SUPPORTING M ATERIALS/DOCUMENTS AND WRITTEN SUBMISSIONS. I NOTE THAT IN AY 2014-15 ALSO THE LD . CIT(A) HAS NOTED THAT APPEAL WAS FIXED FOR HEARING ON FOUR DATES AND FINDING THAT NEITHER ANY ONE APPEARED ON BEHALF OF ASSESSEE NOR REQUESTED FOR ANY ADJOURNMENT, HE DISMISSED THE APP EAL PREFERRED BY THE ASSESSEE. HOWEVER, I NOTE THAT THOUGH THE LD. CIT(A) HAS STAT ED TO HAVE FIXED THE APPEALS ON SEVERAL DATES, HOWEVER THERE IS NO MENTION ABOUT THE SERVIC E OF NOTICE/PROOF OF SERVICE. SO, I DO NOT COUNTENANCE THE ACTION OF THE LD. CIT(A) IN EX PAR TE DISMISSING THE APPEALS. SINCE THE LD. CIT(A) WAS EXPECTED TO PASS/ADJUDICATE THE GROUNDS OF APPEAL BASED ON THE RECORDS AVAILABLE ANDIF NECESSARY CALL FOR THE ASSESSMENT R ECORDS, AND THEN PASS THE ORDER ON MERIT. IN THE LIGHT OF THE ABOVE, I AM OF THE OPINION THAT SINCE ASSESSEES MAIN GRIEVANCE IS THAT NO PROPER OPPORTUNITY HAS BEEN GIVEN BY THE LD. CIT(A) TO THE ASSESSEE BEFORE PASSING THE IMPUGNED ORDERS, I AM OF THE OPINION THAT THERE IS VIOLATION OF NATURAL JUSTICE. BE THAT AS IT 3 ITA NO.320& 321/KOL/2020 AYS. 2009-10 & 2014-15 ALKA JAIN MAY BE, HOWEVER, ASSESSEE IS ALSO EXPECTED TO BE VI GILANT AND SHOULD PURSUE HER APPEAL(S) EARNESTLY AND DILIGENTLY. I EXPECT THAT AFTER GETT ING THIS ORDER OF THE TRIBUNAL THE ASSESSEE WOULD FILE THE CORRECT POSTAL ADDRESS AS WELL AS CO RRECT E-MAIL ID TO THE LD. CIT(A) AND, THEREAFTER, PURSUE THE APPEAL DILIGENTLY BY FILING WRITTEN SUBMISSIONS AS WELL AS DOCUMENTS, IF SO ADVISED, IN SUPPORT OF THE CLAIM AND BE PRES ENT EITHER IN PERSON OR THROUGH LD.AR AND EXPLAIN THE FACTS AND LAW IN SUPPORT OF THE GROUNDS RAISED BY HER. IN THE LIGHT OF ABOVE DISCUSSION, THE IMPUGNED ORDERS OF THE LD. CIT(A) A RE SET ASIDE AND THE APPEALS ARE RESTORED BACK TO HIM ( LD. CIT-A) WITH A DIRECTION TO ADJUDI CATE THE APPEAL(S)/GROUNDS OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE/GOING THROUGH THE SUBMISSIONS/DOCUMENTS AND LD. CIT(A) TO PASS A SPEAKING ORDER. 6. IN THE RESULT, THE BOTH APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD JULY 2020. SD/- (ABY. T. VARKEY) JUDICIALMEMBER DATED :, 3RD JULY 2020 **PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. ALKA JAIN AURANGABAD, MURSHIDABA D-742201 (WB) 2 RESPONDENT ADDL. CIT-RANGE/ACIT-MURSHIDABAD-7421 01 (WB). 3. 4. 5. CIT(A)-4, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR