Satya Narayan Sharma, Kolkata V. ITO, Ward - 45(2), Kolkata , Kolkata

ITA 618/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9312 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 06-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Keywords: Principle of natural justice; Set aside
• Section: 271(1)(c)

Judgement Text

1 ITA NOS.617 TO 619/KOL/2018 SATYA NARAYAN S HARMA, AY- 2009-10 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NOS. 617 TO 619/KOL/2018 ASSESSMENT YEAR: 2009-10 SATYA NARAYAN SHARMA (PAN: AKLPS3545D) VS. INCOME-TAX OFFICER, WD. 45(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 07.02.2019 DATE OF PRONOUNCEMENT 03.04.2019 FOR THE APPELLANT SHRI PRATYUSH JHUNJHUNWALA, ADVOC ATE FOR THE RESPONDENT SHRI SHANKAR HALDER, JCIT, SR. D R ORDER PER SHRI A.T.VARKEY, JM ALL THESE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A)- 13, KOLKATA DATED 12.11.2015 FOR AY 2009-10 IN RESP ECT OF HIS ACTION CONFIRMING THE PENALTY IMPOSED U/S. 271B, 271(1)(C) AND 271F OF TH E INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. AT THE OUTSET, LD. AR OF THE ASSESSEE DREW OU R ATTENTION TO THE FACT THAT THE ORDERS PASSED BY THE LD. CIT(A) ARE EX PARTE ORDERS IN NAT URE. 3. FIRST, WE TAKE UP THE PENALTY ORDERS PASSED U/ S. 271B AND 271F OF THE ACT. THE LD. AR POINTED OUT THAT THOUGH DIFFERENT ORDERS HAVE BE EN PASSED ON 01.11.2017 IN RESPECT OF CONFIRMATION OF PENALTIES, HOWEVER, THE ASSESSEE RE CEIVED THE NOTICE FIXING THE DATE OF HEARING OF THE APPEAL ON 06.11.2017 AND PLACED A C OPY OF THE NOTICE BEFORE US. WE HAVE PERUSED THE NOTICE AND TAKE NOTE THAT THE NOTICE FI XING THE DATE OF HEARING BEFORE LD. CIT(A) IS NOTED AS ON 06.11.2017 WHEREAS THE IMPUGNED ORDE R HAS BEEN PASSED FIVE DAYS BEFORE THE DATE OF HEARING, THEREFORE, THERE IS A CLEAR VIOLAT ION OF NATURAL JUSTICE AND, THEREFORE, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) AND REMAND THE M ATTER BACK TO HIS FILE TO DECIDE AFRESH 2 ITA NOS.617 TO 619/KOL/2018 SATYA NARAYAN S HARMA, AY- 2009-10 THE APPEALS AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE ACCORDING TO LAW. BOTH THESE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTIC AL PURPOSES. 4. COMING TO THE PENALTY IMPOSED U/S. 271(1)(C) OF THE ACT. WE NOTE THAT THE IMPUGNED ORDER HAS BEEN PASSED ON 13.11.2017 AND THE DATE OF FIXING THE HEARING WAS ON 06.11.2017 WHEREAS THE ASSESSEE HAD GIVEN AN APPLICATION FOR A DJOURNMENT ON 24.10.2017 WHICH WAS FILED BEFORE THE LD. CIT(A) ON 24.10.2017 (WHICH IS EVIDENT FROM THE SEAL AFFIXED WITH THE DATE OF THE OFFICE OF THE LD. CIT(A) ON THE ADJOURN MENT APPLICATION), WHEREIN THE ASSESSEE HAS PLEADED THAT SINCE HE IS GOING TO MUMBAI ON 25 .10.2017 AND COMING BACK ONLY ON THE EVENING OF 09.11.2017, HE PLEADED THAT THE APPEAL M AY BE FIXED ON OR AFTER 20.11.2017. BUT THE LD. CIT(A) IGNORED THE ADJOURNMENT APPLICATION AND FIXED THE MATTER ON 13.11.2017 AND HAS DISMISSED THE APPEAL WITHOUT HEARING THE ASSESS EE. WE TAKE NOTE OF THE NOTICE FIXING THE APPEAL ON 06.11.2017 AND WE ALSO TAKE NOTE OF THE A DJOURNMENT APPLICATION FILED BEFORE THE LD. CIT(A) ON 24.10.2017 PLEADING THAT THE MATTER M AY BE HEARD AFTER 20.11.2017. SO, WE NOTE THAT THE IMPUGNED ORDER HAS BEEN PASSED ON 13. 11.2017 OVERLOOKING THE ASSESSEES ADJOURNMENT APPLICATION FOR JUST CAUSE, WHICH ACTIO N OF LD. CIT(A), ACCORDING TO US, IS NOT REASONABLE OR FAIR AND IS IN VIOLATION OF NATURAL J USTICE, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER TO HIS FILE FO R FRESH ADJUDICATION. THUS, THIS APPEAL ALSO STANDS ALLOWED FOR STATISTICAL PURPOSES SO ALL THE AFORESAID APPEALS OF THE ASSESSEE ARE RESTORED BACK TO THE FILE OF LD. CIT(A) AS DISCUSSE D ABOVE. 5. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD APRIL , 2019 SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 3 RD APRIL, 2019 JD. (SR.P.S.) 3 ITA NOS.617 TO 619/KOL/2018 SATYA NARAYAN S HARMA, AY- 2009-10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SATYA NARAYAN SHARMA, BLOCK-D, FLAT-501, GREEN VALLEY COMPLEX, KAIKHALI ROAD, KOLKATA-700 135. 2 RESPONDENT ITO, WARD-45(2), KOLKATA. 3. 4. CIT(A)-13, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR