Sanjay Kumar Agarwala, Jalpaiguri V. I.T.O.,Ward-1(4), Jalpaiguri

ITA 620/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0146 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.620/KOL/2019 ( / ASSESSMENT YEAR: 2008-09) SANJAY KUMAR AGARWALA C/O, SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA-700069 VS. ITO, WARD-1(4), JALPAIGURI ./ ./PAN/GIR NO.: AGFPA 9738 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SUBASH AGARWAL, ADVOCATE RESPONDENT BY : SHRI SUPRIYO PAL, JCIT, SR. D.R. / DATE OF HEARING : 20/12/2019 /DATE OF PRONOUNCEMENT : 31/12/2019 / O R D E R DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-JALPAIGURI, IN APPEAL NO. 89/JAL/CIT(A)/JA L/2013-14, WHICH IN TURN ARISES OUT OF PENALTY ORDER PASSED BY THE ASSESSIN G OFFICER U/S 271(1)(C ) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 28/ 03/2013. 2. AT THE OUTSET ITSELF, THE LD COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE APPEAL WAS LATE BY 100 DAYS AND REQUISITE FEE WAS NOT PAID THE REFORE, DURING THE APPELLATE STAGE THE LD. CIT(A) DISMISSED THE APPEAL OF THE AS SESSEE. THE LD. COUNSEL PRAYED BEFORE THE BENCH THAT IF AN OPPORTUNITY TO PLEAD HI S CASE BEFORE LD. CIT(A) IS GIVEN TO THE ASSESSEE, HE IS READY TO MAKE COMPLIANCES. T HEREFORE, THE LD. COUNSEL PRAYED THE BENCH THAT MATTER MAY BE REMITTED BACK T O THE FILE OF LD. CIT(A). THE SANJAY KUMAR AGARWALA ITA NO.620/KOL/2019 ASSESSMENT YEAR:2008-09 P PP PA AA AG GG GE EE E | || | 2 22 2 LD. D.R. DID NOT HAVE OBJECTION IF THE MATTER IS RE MITTED BACK TO THE FILE OF THE LD. CIT(A). 3. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GON E THROUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCU MENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLUDING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE FILED THE APPEAL BEFORE THE LD. CIT(A), LATE BY 100 DAYS AND ASSESSEE ALSO DID NOT PAY THE REQUISITE FILING FEE THEREFORE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL. BEFORE US, LD. COUNSEL SUBMITS THAT IF ONE MORE OPPORTUNITY IS GIVEN TO THE ASSESSEE, HE IS READY TO MAKE COMPLIANCE. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFE CTED PARTY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO PLEAD HIS CASE. THERE FORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICA TION WITH DIRECTION TO CONDONE THE DELAY FOR FILING APPEAL FOR 100 DAYS AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 31.12 .2019 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 31/12/2019 ( SB, SR.PS ) SANJAY KUMAR AGARWALA ITA NO.620/KOL/2019 ASSESSMENT YEAR:2008-09 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. SANJAY KUMAR AGARWALA 2. ITO, WARD-1(4), JALPAIGURI 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES