Bhuira Ram Suthar, Kolkata V. ITO, Ward 43(1), Kolkata, Kolkata

ITA 454/KOL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1554 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH
• Assessee Lawyers: G R SHARMA
• Section: 144

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.454/KOL/2017 ASSESSMENT YEAR:2010-11 BHUIRA RAM SUTHAR 147, COTTON STREET, 7 TH FLOOR, KOLKATA-007 [ PAN NO.ASWPS 6727 J ] / V/S . INCOME TAX OFFICER, WARD-43(1), 3, GOVT. PLACE (WEST), KOLKATA-001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI G.R. SHARMA, ADVOCATE /BY RESPONDENT SHRI KALYAN NATH, ADDL. CIT-DR ! /DATE OF HEARING 30-06-2017 ! /DATE OF PRONOUNCEMENT 12-07-2017 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA DATED 29.04.2016 PERTAINI NG TO ASSESSMENT YEAR 2010-11. SHRI G.R. SHARMA, LD. ADVOCATE APPEARED ON BEHALF O F ASSESSEE AND SHRI KALYAN NATH, LD. DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF O F REVENUE. 2. AT THE OUTSET, IT WAS OBSERVED FROM THE ORDER O F LD. CIT(A) THAT THE CASE WAS FIXED FOR HEARING ON 08.02.2016, 01.03.2016 & 14.03.2016 BUT THE ASSESSEE FAILED TO APPEAR. THE NOTICES FOR HEARING WERE SENT BY REGISTERED POST BY THE LD. CIT(A) BUT THESE WERE RETURNED BACK BY THE POSTAL AUTHORITIES. THE ASSESSEE HAS NO T INTIMATED ANY NEW ADDRESS FOR CORRESPONDENCE. THEREFORE, THE APPEAL WAS DECIDED B Y LD. CIT(A) AS EX PARTE ON 29.04.2016. 3. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A ) ASSESSEE FILED AN APPEAL BEFORE US AND SUBMITTED IN GROUNDS OF APPEAL THAT NO NOTICE F OR HEARING WAS SERVED UPON HIM. AS SUCH, IT WAS PLEADED BEFORE US BY THE LD. AR IN THE GROUN DS OF APPEAL THAT THE IMPUGNED ORDER HAS ITA NO.454/KOL/2017 A.Y. 2010-11 BUHIRA RAM SUTHAR VS. ITO WD-43( 1), KOL. PAGE 2 BEEN PASSED WITHOUT GIVING OPPORTUNITY TO THE ASSES SEE. SIMILARLY THE LD. AR SUBMITTED THAT THE AO ALSO HAS PASSED EX-PARTE ORDER U/S 144 OF AC T. FINALLY THE LD. AR SUBMITTED TO RESTORE THE ISSUE TO THE FILE OF AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH THE LAW. ON THE OTHER HAND THE LD. DR AGREED TO THE SUBMISSION OF LD. AR IF THE MATTER RESTORER TO THE FILE OF LD. CIT(A). 4. ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) AFFIRMED THE ACTION OF AO WITHOUT MENTIONING ANY REASON FOR CONFIRMING THE SA ME ON MERITS. THE PROVISIONS OF SECTION 250(6) OF THE ACT REQUIRE THE COMMISSIONER (APPEAL) TO DISPOSE OF THE APPEAL IN WRITING WITH REASONING. BUT WE FIND FROM THE IMPUGNED ORDER OF L D. CIT(A) WHO CONFIRMED THE ORDER OF AO WITHOUT DECIDING THE SAME ON MERIT. WE ALSO FIND IN THE INTEREST OF JUSTICE AND FAIR PLAY LD. CIT(A) SHOULD HAVE GIVEN ANOTHER OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE HIM TO EXPLAIN HIS POINTS OF CONTENTIONS. 4.1 WE ALSO FIND THAT THE AO HAS ALSO PASSED EX-PARTE ORDER U/S 144 OF THE ACT. THEREFORE, IN THIS VIEW OF THE MATTER AND IN THE INTEREST OF J USTICE & FAIR PLAY, WE ARE INCLINED TO REMIT THE MATTER BACK TO THE FILE OF AO WITH THE DIRECTION TO MAKE THE FRESH ASSESSMENT IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY OF BEI NG HEARD TO ASSESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPERATE IN THE ASSESSME NT PROCEEDING. HENCE, THIS GROUND OF ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PU RPOSE. 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 12/07/2017 SD/- SD/- (%&') (!&') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP-SR.PS )&*+ - 12/07/2017 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-BHUIRA RAM SUTHAR, 147, COTTON ST, 7 TH FL. KOLKATA-007 2. /RESPONDENT-ITO, WARD-43(1), 3 GOVT. PLACE (WEST), K OLKATA-001 3. **, - / CONCERNED CIT 4. - - / CIT (A) 5. ./0 %%, , , / DR, ITAT, KOLKATA 6. 012 / GUARD FILE. BY ORDE R/ & , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO , ,