Sunita Jajodia, Kolkata V. ITO, WD-36(2), KOLKATA, Kolkata

ITA 458/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1022 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 16-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Keywords: Opportunity of being heard
• Section: 143(3)

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.458/KOL/2016 ASSESSMENT YEAR:2009-10 SUNITA JAJODIA CHHAPARIA & ASSOCIATES, CHARTERED ACCOUNTANTS, 8, CAMAC STREET, SHANATINIKETAN BUILDING, 5 TH FLOOR, ROOM NO.2, KOL-700 017 [ PAN NO.ACPPJ 5904 P ] / V/S . INCOME TAX OFFICER, WARD-36(2), AAYAKAR BHAWAN, POORVA, 8 TH FLOOR, 110, SHANTI PALLY KOLKATA-107 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL. CIT-DR /DATE OF HEARING 01-11-2017 /DATE OF PRONOUNCEMENT 15-11-2017 /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)-10, KOLKATA DATED 22.01.2016. ASSESSM ENT WAS FRAMED BY ITO WARD- 32(2), KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 19 61 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 28.10.2011 FOR ASSESSMEN T YEAR 2009-10. PENALTY LEVIED BY ITO VIDE U/S 271(1)(C) DATED 17.12.2013. 2. AT THE TIME OF HEARING, WE FIND THAT NEITHER ANY BODY APPEARED ON BEHALF OF ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FI LED. HOWEVER, WE NOTICED THAT THE GRIEVANCE OF THE ASSESSEE IN ITS GROUND OF APPEAL I S THAT THE LD. CIT(A) HAS PASSED THE ITA NO.458/KOL/2016 A.Y. 2009-10 SUNITA JAJODIA VS. ITO WD-36(2), KOL PAGE 2 EX-PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY OF BEI NG HEARD. THEREFORE, WE DECIDED TO DISPOSE OF THE APPEAL AFTER CONSIDERING THE MATERIALS AVAILABLE ON RECORDS AND IN THE ABSENCE OF THE ASSESSEE. 3. AT THE OUTSET, IT WAS OBSERVED THAT THE ASSESSEE BEFORE US IN THE GROUNDS OF APPEAL HAS PLEADED THAT THE IMPUGNED ORDER HAS BEEN PASSED WITHOUT GIVING OPPORTUNITY OF BEING HEARD. 4. HOWEVER, ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) AFFIRMED THE ACTION OF ASSESSING OFFICER AFTER CONSIDERING THE W RITTEN SUBMISSION FILED BY THE ASSESSEE VIDE DATED 19.1.2016 AND ORDERS OF THE AO. THUS, IT CANNOT BE CONCLUDED THE ORDER OF THE LD. CIT(A) WAS EX PARTE AND WITHOUT M ENTIONING ANY REASON. BUT WE ALSO NOTICE THAT THE ORDER WAS PASSED BY THE LD. CIT(A) WITHOUT THE PERSONAL APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE. WE F URTHER NOTE THE CASE BEFORE LD. CIT(A) WAS FIXED FOR HEARING ONLY JUST ONE TIME I.E . 19.01.2016 AS EVIDENT FROM THE ORDER OF LD. CIT(A). THEREFORE, WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY LD. CIT(A) SHOULD HAVE GIVEN ANOTHER OPPO RTUNITY TO THE ASSESSEE TO APPEAR BEFORE HIM TO EXPLAIN HIS POINTS OF CONTENTIONS. IN THIS REGARD, LD. DR ALSO RAISED NO OBJECTION IF THE MATTER IS RESTORED BACK TO THE FIL E OF LD. CIT(A) FOR FRESH ADJUDICATION. THEREFORE, IN THIS VIEW OF THE MATTER, WE ARE INCLI NED TO REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISED BY ASSESSEE AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO ASS ESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPERATE IN THE APPELLATE PROCEED ING. HENCE, THIS GROUND OF ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PU RPOSE. 5. IN THE RESULT, FOR STATISTICAL PURPOSE, THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 15/11/2017 SD/- SD/- ( % ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP, SR.P.S ) - 15/11/2017 / KOLKATA ITA NO.458/KOL/2016 A.Y. 2009-10 SUNITA JAJODIA VS. ITO WD-36(2), KOL PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SUNITA JAJODIA, CHHAPARIA & ASSOCIATES, CHARTERED ACCOUNTANTS 8, CAMAC ST, SHANTINIKETAN BUILDINGS, 5 TH FL, ROOM NO.2, KOLKATA-17 2. / RESPONDENT-ITO WARD-36(2), AAYAKAR BHAWAN, POORV A, 8 TH FL, 110, SHANTI PALLY K OLKATA-107 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. /TRUE COPY/ BY ORDER/ , SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO ,,