Naval Kishore Sethi, Kolkata V. ITO, Wd.-25(1)., Kolkata

ITA 423/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5093 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 06-07-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: MANISH TIWARI

Judgement Text

1 ITA NO.423/KOL/2020 NAVAL KISHORE SETHI, AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH , KOLKATA ( . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 423/KOL/2020 ASSESSMENT YEAR:2015-16 NAVAL KISHORE SETHI (PAN:ASKPS0422N) VS. INCOME-TAX OFFICER, WD-25(1), KOLKATA APPELLANT RESPONDENT DATE OF VIRTUAL HEARING 04.02.2021 DATE OF PRONOUNCEMENT 10.02.2021 FOR THE APPELLANT SHRI MANISH TIWARI, AR FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSE E AGAINST THE ORDER OF THE LD.CIT(A)-7, KOLKATA DATED 16.09.2019 FOR AY 2015-16. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE SHRI MANISH TIWARI POINTED OUT THAT THE IMPUGNED ORDER OF LD. CIT(A) IS AN EX PARTE ORD ER. ACCORDING TO THE LD. AR, THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING, SO HE COULD NOT INSTRUCT THE LD. AR TO APPEAR BEFORE THE LD. CIT(A) WHICH RESULTED IN THE LD. CIT (A) DISMISSING THE APPEAL. ACCORDING TO LD. AR, THE LD. CIT(A) OUGHT NOT TO HAVE DISMISS ED THE APPEAL WITHOUT HEARING THE ASSESSEE AND SHOULD HAVE ADHERED TO THE LAW PRESCRI BED U/S. 250(6) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). SO, H E PRAYED THAT THE MATTER MAY BE RESTORED TO THE FILE OF LD. CIT(A). THE LD. DR DID NOT OPPOSE THIS PLEA OF THE ASSESSEE. 3. HAVING HEARD BOTH THE PARTIES IT IS NOTED THAT T HE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER AND THE ASSESEES CASE IS THAT SINCE HE DID NOT RECEIVE THE NOTICE OF HEARING, HE COULD NOT INSTRUCT THE LD. AR TO APPEAR BEFORE THE LD. CIT(A). THEREFORE, IN THE LIGHT OF THE AFORESAID FACT, I AM INCLINED TO SET A SIDE THE ORDER OF LD. CIT(A) AND RESTORE THE APPEAL BACK TO HIS FILE AND DIRECT HIM TO PASS A RE ASONED ORDER AS PRESCRIBED U/S. 250(6) OF THE ACT AFTER HEARING THE ASSESSEE AND AFTER GOING THROUGH THE WRITTEN SUBMISSION AND 2 ITA NO.423/KOL/2020 NAVAL KISHORE SETHI, AY 2015-16 DOCUMENTS SUBMITTED BY THE ASSESSEE. THEREFORE, TH IS APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10 TH FEBRUARY, 2021. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 10 TH FEBRUARY, 2021 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI NAVAL KISHORE SETHI, 48, JANKI CENTRE, 48, B. R. B. BASU ROAD, KOLKATA-700 001. 2 RESPONDENT ITO, WD-25(1), KOLKATA. 3. 4. 5. CIT(A)-7, KOLKATA (SENT THROUGH E-MAL) CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR