Shri Barik Biswas, Basirhat V. A.C.I.T.,Circle-4(9), Kolkata

ITA 451/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0593 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 11-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SIKHA AGARWAL
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.451/KOL/2019 ( / ASSESSMENT YEAR: 2014-15) SHRI BARIK BISWAS SANGRAMPUR, BASIRHAT, 24 PGS(N), WEST BENGAL-743422 VS. ACIT, CIRCLE-49(1), KOLKATA ./ ./PAN/GIR NO.: AHYPB 7479 F (APPELLANT) .. (RESPONDENT) APPELLANT BY : MS. SIKHA AGARWAL, CA RESPONDENT BY : SHRI VIJAY SHANKAR, CIT / DATE OF HEARING : 27/02/2020 /DATE OF PRONOUNCEMENT : 17/06/2020 / O R D E R PER DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-15, KOLKATA, IN APPEAL NO. 263/CIT(A)-15/1 6-17/CIR-4991)/KOL, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY TH E ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DA TED 29/12/2016. SHRI BARIK BISWAS ITA NO. 451/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 2. ALTHOUGH IN THIS APPEAL, THE ASSESSEE HAS RAISE D MULTIPLE GROUNDS OF APPEAL, BUT AT THE TIME OF HEARING, THE SOLITARY GRIEVANCE OF T HE ASSESSEE HAS BEEN CONFINED TO THE GROUND NO. 1 ONLY WHICH READS AS FOLLOWS: 1. THAT THE LD. CIT(A) WAS WRONG IN PASSING EX-PAR TE ORDER DT. 31.01.2019 WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE. NO NOTICE OF HEARING WAS SERVED ON ASSESSEE ON TIME, HOWEVER THE SAME WAS SERVED AFTER FEW DAYS OF HEARING TO THE ASSESSEE AND WHEN ASSESSEE A PPROACHED TO LD. CIT(A) TO GIVE SOME TIME TO PRESENT THE CASE, BUT THE LD. CIT (A) REFUSED AND PASS THE EX- PARTE ORDER. THUS, THE EX-PARTE ORDER IS A DENIAL O F NATURAL JUSTICE. 3. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE ORDER PASSED BY THE LD. CIT(A), IS EX PARTE ORDER AND AS SESSEE DID NOT GET OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT(A) THEREFORE AN OTHER OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). ON THE OTHER HAND, THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTI ON IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). 4. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GON E THROUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCU MENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLUDING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIALS AVAILABLE ON RECORD. WE NOTE THAT THE ORDER PASSED BY THE LD. CIT(A), IS EX PARTE ORDER, AND THE LD. CIT( A) DID NOT CONSIDER THE ASSESSMENT RECORDS AND ASSESSMENT ORDER TO ADJUDICA TE THE ISSUE ON MERITS. THEREFORE, WE ARE OF THE VIEW THAT ONE MORE OPPORTU NITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). T HEREFORE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THIS ISSUE BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE ISSUE FRESH. 5. BEFORE PARTING, IT IS NOTED THAT THE ORDER IS BE ING PRONOUNCED AFTER 90 DAYS OF HEARING. HOWEVER, TAKING NOTE OF THE EXTRAORDINARY SITUATION IN THE LIGHT OF THE COVID-19 PANDEMIC AND LOCKDOWN, THE PERIOD OF LOCKD OWN DAYS NEED TO BE SHRI BARIK BISWAS ITA NO. 451/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 EXCLUDED. FOR COMING TO SUCH A CONCLUSION, WE RELY UPON THE DECISION OF THE CO- ORDINATE BENCH OF THE MUMBAI TRIBUNAL IN THE CASE O F DCIJT VS JCB LIMITED IN ITA NO 6264/MUM/2018 AND ITA NO. 6103/MUM/2018 FOR A.Y. 2013-14 ORDER DATED 14.05.2020. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 17.0 6.2020 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 17/06/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. SHRI BARIK BISWAS 2. ACIT, CIRCLE-49(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES