Dr. Partha Sarathi Karwakar, Kolkata V. ITO, Ward-1(1), Asansol

ITA 612/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4071 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 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: 2006-2007
• Appeal Filed On: 07-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C - SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 61 2 /KOL/2020 ASSESSMENT YEAR: 20 0 6 - 07 DR. PARTHA SARATHI KARMAKAR 229A/230, BLOCK - A, MIRA TOWER, LAKE TOWN, KOLKATA - 700 089. [ PAN NO. A ESPK3107Q] / V/S . I.T.O, WARD 1(1) SAHANA APARTMENT, LOWER CHELIDANGA P.O ASANSOL - 713304 (W.B) / 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 3 1 - 12 - 2019 OF THE COMMISSIONER OF INCOME - TAX (APPEALS), ASANSOL [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NO ONE HAS PUT IN APPEARANCE 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 22 DAYS. A SEPARATE APPLI CATION FOR CONDONATION OF SAID DELAY HAS BEEN FILED, WHEREIN REASONS FOR DELAY IN FILING THIS APPEAL HAVE BEEN MENTIONED THAT DUE TO COVID - 19 PANDEMIC SITUATION AND COMPLETE LOCK DOWN THE ASSESSEE WAS UNABLE TO FILE THIS ITA NO. 61 2 /KOL/20 A.Y. 20 0 6 - 07 DR. PARTHA SARATHI KARMAKAR PAGE 2 APPEAL BEFORE THE TRIBUNAL IN TIM E . CONSIDERING THE ABOVE REASONS MENTIONED THEREIN ( IN THE AFFIDAVIT ) THE DELAY IN FILING THIS APPEAL IS HEREBY 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 ORDER . NONE OF THE ISSUES INVOLVED IN THIS APPEAL HAVE BEEN DECIDED ON MERITS BY THE LD. CIT(A). IN VIEW OF ABOVE AND 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 THE ABOVE, 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 FRESH ADJUDICATION. NEEDLESS TO SAY THAT LD. CIT(A) WILL PROVIDE PROPER AND APPROPRIATE OPPORTUNITY TO THE ASSESS EE 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 PURPOSE. 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. PARTHA SARATHI KARMAKAR 229/A/230, BLOCK - A, MIRA TOWER, LAKE TOWN, KOLKATA - 700 089. 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/ , / ,