Sanjiv Dua, Kolkata V. DCIT, Circle-36, Kolkata, Kolkata

ITA 40/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6571 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 09-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACH ARJEEADDL
• Assessee Lawyers: ASIM KUMAR DAS STAFF
• Keywords: Opportunity of being heard

Judgement Text

ITA NOS.39 & 40/KOL/2017 SANJIV DUA A.Y.2009-10 & 2 010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI WASEEM AHMED, AM & SHRI S.S. VISWANETHRA RAVI, JM ] ITA NOS.39&40/KOL/2017 ASSESSMENT YEAR : 2012-13YEARS : 2009-10 & 2010-11 SANJIV DUA -VERSUS- D.C.I.T., CIRCLE-36, KOLKATA KOLKATA (PAN: ADVPD 8606 M)) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI ASIM KUMAR DAS, STAFF FOR THE RESPONDENT: SHRI ARINDAM BHATTACHARJEE, ADD L. CIT DATE OF HEARING : 03.04.2018. DATE OF PRONOUNCEMENT : 20.04.2018. ORDER PER S.S.VISWANETHRA RAVI, JM: BEING AGGRIEVED BY THE ORDER DATED 29.01.2016 PASSE D U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA FOR A.Y.2009-10 AN D 2010-11, THE INSTANT APPEALS HAVE BEEN FILED BY THE ASSESSEE BEFORE US. SINCE TH E ISSUES ARE IDENTICAL IN BOTH THE APPEALS THEY WERE HEARD TOGETHER AND DISPOSED OFF B Y A COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE TIME OF HEARING OF THESE APPEALS, AN APP LICATION HAS BEEN FILED ON BEHALF OF THE ASSESSEE SEEKING FOR AN ADJOURNMENT ON THE G ROUND OF SERIOUS ILLNESS OF THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE. THE MEDI CAL CERTIFICATE TO THAT EFFECT HAS ALSO BEEN ANNEXED TO THE SAID APPLICATION. 3. WE HAVE GONE THROUGH THE ORDERS PASSED BY CIT(A ). WE FIND THAT NOTICE OF HEARING WAS ISSUED TO THE LD. AR ON 16.10.2015 AS W ELL AS ON 26.10.2016. NO ONE REPRESENTED EITHER IN PERSON NEITHER ANY WRITTEN SU BMISSIO WAS OFFERED BY THE LD. AR. WE ALSO FIND THAT NONE APPEARED ON BEHALF OF THE RE VENUE BEFORE THE LD. CIT(A). THUS THE ORDER WAS PASSED EX PARTE. 4. ON PERUSAL OF THE ORDER OF CIT(A) WE FIND THAT THE LD. CIT(A) CONFIRMED THE ACTION OF THE AO WITHOUT MENTIONIG ANY REASON FOR C ONFIRMING THE SAME ON MERIT. THE ITA NOS.39 & 40/KOL/2017 SANJIV DUA A.Y.2009-10 & 2 010-11 2 PROVISION OF SECTION 250(6) OF THE ACT REQUIRES THE COMMISSIONER OF INCOME TAX (APPEAL) TO DISPOSE OF THE APPEAL IN WRITING WITH R EASONING. WE FIND FROM THE IMPUGNED ORDER THAT THE LD. CIT(A) HAS CONFIRMED TH E ORDER OF THE AO WITHOUT STATING THE REASON ON MERIT. WE ALSO FIND THAT IN THE INTER EST OF JUSTICE AND FAIR PLAY THAT THE CIT(A) SHOULD HAVE GIVEN OPPORTUNITY TO THE ASSESSE E TO APPEAR BEFORE HIM TO EXPLAIN THE ISSUES RAISED BEFORE HIM. IN THAT VIEW OF THE MATTER WE ARE INCLINED TO REMIT THE MATTER BACK TO THE FILE OF CIT(A) WITH THE DIRECTIO N TO DECIDE THE ISSUE RAISED BY THE ASSESSEE ON MERIT AFTER GIVING REASONABLE AND PROP ER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS NEEDLESS TO MENTION THAT THE ASSESS EE SHOULD COOPERATE IN THE APPELLATE PROCEEDINGS AS AND WHEN CALLED BY THE LD. CIT(A). N O ORDER NEED TO BE PASSED IN RESPECT OF THE ADJOURNMENT APPLICATION PREFERRED BE FORE US ON BEHALF OF THE ASSESSEE. IN THE RESULT THIS GROUND OF APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEALS BY THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE COURT ON 20.04.2018. SD/- SD/- [WASEEM AHMED] [ S.S.VISWANETHRA RAVI ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20.04.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SANJIV DUA, 8, PARSEE CHURCH STREET, 3 RD FLOOR, KOLKATA-700001. 2. D.C.I.T., CIRCLE-36, , KOLKATA. 3. C.I.T.(A)- 10, KOLKATA 4. C.I.T-12, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES ITA NOS.39 & 40/KOL/2017 SANJIV DUA A.Y.2009-10 & 2 010-11 3