Shree Ranisati Promoters Private Limited , Kolkata V. I.T.O.,Ward-11(4), Kolkata

ITA 337/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9450 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 18-08-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHRUBOJYOTI ROY
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; Assessment record; Right to appeal; Set aside
• Section: 201

Judgement Text

1 IT A NO . 337 /KOL/20 20 SHREE RANISATI PROMOTERS PVT. LTD., AY 201 4 - 1 5 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA () . . , . , ) [BEFORE SHRI A. T. VARKEY, JM AND DR. ARJUNLALSAINI, AM ] ITA NO. 337 /KOL/20 20 ASSESSMENT YEAR: 20 1 4 - 1 5 SHREE RANISATI PROMOTERS PVT. LTD. (PAN: AAICS9479G) VS. INCOME - TAX OFFICER, WARD - 11(4), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 1 8 .08 .20 20 DATE OF PRONOUNCEMENT 19. 0 8 .20 20 FOR THE APP ELLANT N O N E FOR THE RESPONDENT SHRI DHRUBOJYOTI ROY, ADDL. CIT ORDER SHRI A. T. VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - 4 , KOLKATA DATED 2 2 - 0 1 - 20 20 FOR THE ASSESSMENT YEAR 201 4 - 1 5 . 2. NONE APPEARED FOR THE ASSESSEE. THE GROUND NO. 1 OF THE ASSESSEES APPEAL IS AGAINST THE ACTION OF THE LD. CIT(A) , WHO HAD DISMISSED THE APPEAL OF ASSESSEE BY NOT GIVING PROPER OPPORTUNITY TO IT, WHICH OMISSION ON THE PART OF LD CIT(A) ACCORDING TO ASSESSEE IS IN VIOL ATI ON OF THE PRINCIPLES OF NATURAL JUSTICE. IT IS NOTED THAT THE LD. CIT(A) HAS FIXED FOR THREE TIME DA TES FOR HEARING I.E. ON 20.12.2019, 07.01.2020 AND 21.01.2020 (W ITHIN A PERIOD OF ONE MONTH) AND A CCORDING TO LD. CIT(A) , NOTICES WERE SENT TO ASSESSEE WHICH HAVE NOT BEEN RETURNED, THEREFORE, HE ASSUMED THAT ASSESSEE WAS NOT INTERESTED IN PURSUING THE APPEAL, SO HE WAS PLEASED TO DISMISS THE APPEAL WITHOUT HEARING THE ASSESSEE. IT IS NOTED THAT THE LD. CIT(A) HAS DECIDED MAINLY TAKING NOTE T HAT ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL, HOWEVER, ON MERIT OF THE CASE HE OBSERVED DURING THE COURSE OF APPELLATE PROCEEDING, NO DOCUMENTARY EVIDENCE TO CONTROVERT THE AOS DECISION HAS BEEN FILED. THEREFORE, I FIND NO REASON TO DEVIATE FRO M THE ASSESSMENT ORDER. AND HE DISMISSED THE APPEAL. WE DO NOT COUNTENANCE THIS ACTION OF THE LD. CIT(A). IT SHOULD BE REMEMBERED THAT IF AN ASSESSEE IS 2 IT A NO . 337 /KOL/20 20 SHREE RANISATI PROMOTERS PVT. LTD., AY 201 4 - 1 5 AGGRIEVED BY THE ORDER OF AO, HE HAS A STATUTORY RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(A). AND I F THE ASSESSEE EXERCISES HIS CHOICE OF FILING AN APPEAL, THEN LD. CIT(A) IS DUTY BOUND TO DECIDE THE APPEAL ON MERITS GROUND WISE OR ELSE THIS STATUTORY RIGHT WILL BE RENDERED MEANINGLESS. IN THIS CASE, BY PASSING THE IMPUGNED ORDER, THE LD. CIT(A) HAS NO T SPELLED OUT ANY REASON FOR CONFIRMING THE ORDER OF AO. IT HAS TO BE KEPT IN MIND THAT R EASON IS THE SOUL OF THE ORDER AND IN CASE IF THE ASSESSEE FAILS TO RESPOND/APPEAR, THEN ALSO THE LD. CIT(A) OUGHT TO HAVE CALLED FOR THE ASSESSMENT RECORD AND OUGH T TO HAVE DECIDED THE GROUNDS OF APPE A L GROUND WISE WHICH HE HAS NOT DONE IN THIS CASE. IN SUCH A SCENARIO FOR THE ENDS OF JUSTICE AND FAIR PLAY, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND TH E APPEAL IS RESTORED BACK TO HIS FILE, WITH A DIRECTI ON TO PASS A SPEAKING ORDER BY GOING THROUGH THE STATEMENTS OF FACTS AS WELL AS WRITTEN SUBMISSIONS/DOCUMENTS, IF ANY, FILED BY THE ASSESSEE. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND TO APPEAR OR/AND FILE NECESSARY SUBMISSIONS/PAPERS BEFORE HIM, IF ADVI SED TO DO SO. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 19 AUGUST, 2020 . SD/ - SD/ - ( ARJUN LAL SAINI ) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIALMEMBER DATED : 19 AUGUST, 2020 JD (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHREE RANISATI PROMOTERS PVT. LTD., 68, JESSORE ROAD, DIAMOND ARCADE, UNIT 216, KOLKATA - 700 055. 2 RESPONDENT ITO, WARD - 11(4), KOLKATA . 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