Shri Rabindra Nath Sikdar, Kolkata V. ITO, Ward - 51(4), Kolkata, Kolkata

ITA 38/KOL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62114 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 09-01-2012
• Court: TRIBUNAL
• Department Lawyers: A K MAITRA
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , !' !' !' !' /AND #! $'# #! $'# #! $'# #! $'# , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] '% '% '% '% / I.T.A NOS. 38 TO 40/KOL/2012 $&' !() $&' !() $&' !() $&' !()/ // / ASSESSMENT YEAR : 2006-07 SRI RABINDRA NATH SIKDAR. VS. INCOME-TAX OFFICER , WD-51(4), KOLKATA (PAN:AOTPS2045G) (+, /APPELLANT ) (-+,/ RESPONDENT ) FOR THE APPELLANT: SHRI MANISH TIWARI FOR THE RESPONDENT: SHRI A. K. MAITRA DATE OF HEARING: 25.05.2012 DATE OF PRONOUNCEMENT: 25.05.2012 . / ORDER IMMEDIATELY UPON CONCLUSION OF HEARING OF THIS APPE AL ON 25TH MAY, 2012, THE BENCH PASSED THE FOLLOWING ORDER: 25TH MAY, 2012 WITH THE CONSENT OF THE PARTIES, THE MATTER STANDS RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION AFTER PROVIDING YET ANOTHER OPPORTUNITY OF HEARING TO THE ASSESSEE. REASONED ORDER IS TO FOLLOW. PRONOUNCED IN THE OPEN COURT IN ACCORDANCE WITH THE ABOVE, THE REASONED ORDER IS NOW SET OUT AS FOLLOWS: PER MAHAVIR SINGH, JM ( #! $'# #! $'# #! $'# #! $'#, , , , ) THESE APPEALS BY ASSESSEE ARE ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO. 142, 141 & 143/CIT(A)-XXXII/09-10/WD-51(4)/KOL DATED 18.05.2010, 28.06.2010 AND 18.6.2010 RESPECTIVELY. ASSESSMENT WAS FRAMED BY IT O, WD-51(4), KOLKATA U/S. 145(3)/144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO A S THE ACT) FOR ASSESSMENT YEAR 2006-07 VIDE HIS ORDER DATED 31.12.2008. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STA TED THE FIRST GROUND, WHICH IS COMMON IN ALL THE THREE APPEALS IS AS REGARDS TO THE ORDER OF CIT(A) DECIDING EX PARTE WITHOUT ALLOWING REASONABLE, ADEQUATE AND EFFECTIVE OPPORTUNITY OF H EARING. THE RELEVANT GROUND, WHICH IS 2 ITA 38 TO 40/K/2012 RABINDRA NATH SIKDAR A.Y. 06-07 COMMON IN ALL THE THREE YEARS IS BEING TAKEN FROM I TA NO. 38/K/2012 FOR AY 2006-07, WHICH IS AS UNDER: 1. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, LD. CIT(A) IS WRONG AND UNJUSTIFIED IN DECIDING APPEAL ON EX PARTE VIEW WIT HOUT ALLOWING REASONABLE, ADEQUATE AND EFFECTIVE OPPORTUNITY OF HEARING. 3. WE HAVE GONE THROUGH THE ORDERS OF CIT(A) AS WEL L AS THE ASSESSMENT ORDER FOR THE RELEVANT ASSESSMENT YEAR AND FIND THAT ASSESSMENT W AS FRAMED EX PARTED U/S. 144 OF THE ACT AND ALSO THE ORDER OF CIT(A) IS EX PARTE. WE HAVE GONE THROUGH THE ORDER OF CIT(A) AND FIND THAT NON REPRESENTED BEFORE CIT(A) AND THERE IS FAULT ON THE PART OF THE ASSESSEE ALSO AS THERE WAS NO RESPONSE TO THE NOTICES OF THE CIT(A), BUT ADMITTED FACT IS THAT THE ORDER OF CIT(A) IS EX PARTE. WE ARE OF THE VIEW THAT WHERE APPEAL HAS BEEN DISPO SED OF EVEN THOUGH ON MERITS WITHOUT A SPEAKING ORDER, THE ORDER OF CIT(A) CANNOT BE SUSTA INED. FIRST, THE ORDER OF CIT(A) IS EX PARTE AND IT IS A NON-SPEAKING ORDER. THE PROVISIONS OF SECTION 250(6) OF THE ACT ARE IN THE NATURE OF JUDICIAL DISCRETION TO THE APPELLATE AUTHORITY AND EMPHASIZING THAT THE ORDER DISPOSING OF THE APPEAL SHALL BE A SPEAKING ORDER. THE ORDER SHALL NOT CRYPTIC BUT SHALL BE SELF-EXPLANATORY. HENCE, WE SET ASIDE THE ORDER OF CIT(A) FOR FRESH A DJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL S OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEALS OF ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSES 5. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- , #! #! #! #! $'# $'# $'# $'# , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( / / / /) )) ) DATED: 25TH MAY, 2012 !01 $&23 $4! JD.(SR.P.S.) . 5 $$ 6(7- COPY OF THE ORDER FORWARDED TO: 1 . +, / APPELLANT SHRI RABINDRA NATH SIKDAR, BC-126, SAMA RPALLY, KRISHNAPUR, BARASAT, 24 PGS (N), KOLKATA-700 102 2 -+, / RESPONDENT, ITO, WARD-51(4), KOLKATA. 3 . $.& ( )/ THE CIT(A), KOLKATA 4. $.& / CIT, KOLKATA 5 . !>$? $& / DR, KOLKATA BENCHES, KOLKATA - $/ TRUE COPY, .&/ BY ORDER, # '3 /ASSTT. REGISTRAR .