Vinod Kumar Goenka, Kolkata V. JCIT, Range-43, Kolkata, Kolkata

ITA 482/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6566 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTCHARJE E
• Assessee Lawyers: SUBASH AGARWAL ADVOVA TE
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.482/KOL/2017 VINOD KUMAR GOENKA A.Y.2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI WASEEM AHMED, AM & SHRI S.S. VISWANETHRA RAVI, JM ] ITA NO.482/KOL/2017 ASSESSMENT YEAR : 2011-12 VINOD KUMAR GOENKA -VERSUS- J.C.I.T., RANGE -43, KOLKATA KOLKATA (PAN: AEDPG 0951 R) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SUBASH AGARWAL, ADVOVA TE FOR THE RESPONDENT: SHRI ARINDAM BHATTCHARJEE, ADDL . 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 07.03.2016 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)-13, KOLKATA FOR A.Y.2011-12. T HE INSTANT APPEAL HAS BEEN FILED BY THE ASSESSEE BEFORE US. 2. WE HAVE HEARD BOTH THE COUNSELS FOR THE ASSESSE E AS WELL AS FOR THE REVENUE. WE HAVE PERUSED THE DOCUMENTS FILED BEFORE US. WE H AVE GONE THROUGH THE ORDER PASSED BY CIT(A). IT APPEARS FROM THE SAID ORDER TH AT NOTICE U/S 250 OF THE INCOME TAX ACT, 1961 (ACT) WAS ISSUED ON 21.10.2014 WHER EBY THE AR WAS INFORMED ABOUT THE DATE OF HEARING ON 28.10.2014 WHEN THE AR APPEA RED TO SEEK FOR AN ADJOURNMENT. THE CASE WAS ADJOURNED TO 13.11.2014. FURTHER NOTIC E U/S 250 OF THE ACT WAS SENT TO THE ASSESSEE FIXING THE HEARING ON 06.08.2015, 07.1 2.2015, 15.01.2016 AND 23.02.2016. THE NOTICES WHICH WERE SENT BY RPAD RET URNED BACK BY THE POSTAL AUTHORITIES THAT THE WHEREABOUTS OF THE ASSESSEE CO ULD NOT BE ASCERTAINED. FURTHER THE ASSESSEE DID NOT INTIMATE ANY NEW ADDRESS AND HENCE THE CIT(A) DECIDED THE MATTER EXPARTE BY CONFIRMING THE ORDER PASSED BY THE AO ON MERIT. WE ALSO FIND THAT NONE APPEARED ON BEHALF OF THE REVENUE BEFORE THE LD. CI T(A). 3. ON PERUSAL OF THE ORDER OF CIT(A) WE FIND THAT THE LD. CIT(A) CONFIRMED THE ACTION OF THE AO WITHOUT MENTIONING ANY REASON FOR CONFIRMING THE SAME ON MERIT. ITA NO.482/KOL/2017 VINOD KUMAR GOENKA A.Y.2011-12 2 THE 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 THE CIT(A) SHOULD HAVE GIVEN OPPORTUNITY TO THE ASSESSEE TO AP PEAR BEFORE HIM TO EXPLAIN THE ISSUES RAISED BEFORE THE LD. CIT(A). IN THAT VIEW O F THE MATTER WE ARE INCLINED TO REMIT THE MATTER BACK TO THE FILE OF CIT(A) WITH THE DIRE CTION TO DECIDE THE ISSUE RAISED BY THE ASSESSEE ON MERIT AFTER GIVING REASONABLE AND PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS NEEDLESS TO MENTION THAT THE AS SESSEE SHOULD COOPERATE IN THE APPELLATE PROCEEDINGS AS AND WHEN CALLED BY THE LD. CIT(A). NO ORDER NEED TO BE PASSED IN RESPECT OF THE ADJOURNMENT APPLICATION PR EFERRED BEFORE US ON BEHALF OF THE ASSESSEE. IN THE RESULT THIS GROUND OF APPEAL STAN DS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT THE APPEAL BY THE ASSESSEE STANDS 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.VINOD KUMAR GOENKA, FUTURE CREATION, 34, MUNSHI S TURDIN LANE, 2 ND FLOOR, KOLKATA-700007. 2 J.C.I.T., RANGE-43, KOLKATA. 3. C.I.T.(A)- 13, KOLKATA 4. C.I.T-11, 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 NO.482/KOL/2017 VINOD KUMAR GOENKA A.Y.2011-12 3