Dr. Kushanava Pabi, Nadia V. ACIT, Cir.-2 , Burdwan

ITA 611/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4070 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 04-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B - SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 611 /KOL/2020 ASSESSMENT YEAR: 20 01 - 02 DR. KUSHANAVA PABI C/O SRI PARTHA SARATHI GUPTA, ADVOCATE 100 BANK LANE, HATAR PARA P.O KRISHNAGAR, DIST - NADIA - PIN 741101 [ PAN NO. AFBPP9135P / V/S . A CIT, C IRCLE - 2, BURDWAN O/O THE CIT - A, COURT COMPOUND, BURDWAN AAYKAR BHAWAN, BURDWAN - 713101 / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT MR. JAYANTA KHANRA, JCIT, SR.DR / DATE OF HEARING 0 9 - 02 - 2021 / DATE OF PRONOUNCEMENT 0 9 - 02 - 2021 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 30 - 12 - 2019 OF THE COMMISSIONER OF INCOME - TAX (APPEALS), BURDWAN [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NO ONE H AS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE DESPITE NOTICE . THEREFORE, THE IMPUGNED APPEAL IS DECIDED AFTER GOING THROUGH THE RECORDS AND AFTER HEARING THE LD.DR 3. AT THE OUTSET, IT IS NOTICED THAT THE APPEAL FILED BY THE ASSESSEE IS TIME BARRED BY OF 270 DAYS. A SEPARATE APPLICATION FOR CONDONATION OF SAID DELAY HAS BEEN FILED, WHEREIN REASONS FOR DELAY IN FILING THIS APPEAL HAVE BEEN MENTIONED THAT DUE TO COVID - ITA NO. 611 /KOL/20 A.Y. 20 01 - 02 DR. KUSHANAVA PABI PAGE 2 19 PANDEMIC SITUATION AND COMPLETE LOCK DOWN THE ASSESSEE WAS UNABLE TO PREPARE/FILE THIS APPEAL BEFORE THE TRIBUNAL IN TIME . CONSIDERING THE ABOVE REASONS MENTIONED THEREIN ( IN THE AFFIDAVIT ) , THE IMPUGNED DELAY IS CONDONED . 4 . A FTER HEARING THE LD. DR AND GOING THROUGH T HE RECORD, I FIND THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE O RDER . THE LD. CIT(A) DISMISSED THE APPEAL OF ASSESSEE FOR WANT OF PROSECUTION. NONE OF THE ISSUES INVOLVED IN THIS APPEAL HAVE NOT BEEN DECIDED ON MERITS BY THE LD. CIT(A). IN MY VIEW , FOR THE SAKE OF PRINCIPLE OF NATURAL JUSTICE , THE ASSESSEE IS REQUIRED TO BE GIVEN ADEQUATE OPPORTUNITY TO PRESENT HIS CASE BEFORE THE LD. CIT(A). IN VIEW OF TH IS, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR ADJUDICATION AFRESH. N EEDLESS TO SAY THAT LD. CIT(A) WILL PROVIDE PROPER AND A DEQUATE OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE AND THEREAFTER, WILL DECIDE THE ISSUE(S) AFRESH IN ACCORDANCE WITH LAW. T HE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PU RPOSE. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON 9 TH FEBRUARY , 2021 . SD/ - (S ANJAY . GAR G ) JUDICIAL MEM BER KOLKATA, * *PP /SR.PS - 0 9 / 0 2 /20 2 1 / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT - DR. KUSHANAVA PABI C/O SRI PARTHA SARATHI GUPTA, ADVOCATE, 100 BANK LANE, HATAR PARA, P.O KRISHNAGAR, DIST - NADIA - 7411101. 2. /RESPONDENT - A CIT, C IR - 2, BURDWAN O/O THE CIT(A), COURT - COMPOUND, BURDWAN AAYKAR BHAWAN, BURDWAN - 713101. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. /TRUE COPY / BY ORDER/ , / ,