Shri Hansraj Chopra, Kolkata V. A.C.I.T.,Circle-43, Kolkata

ITA 627/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2434 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBASISH LAHIRI

Judgement Text

1 ITA NO. 627/KOL/2019 HANSRAJ CHOPRA, AY- 2013-1 4 , SMC , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 627/KOL/2019 ASSESSMENT YEAR: 2013-14 HANSRAJ CHOPRA (PAN: ACHPC8456D) VS ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-43, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.08.2019 DATE OF PRONOUNCEMENT 04.09.2019 FOR THE APPELLANT SHRI SUNIL SURANA, FCA FOR THE RESPONDENT SHRI DEBASISH LAHIRI, ADDL. CIT. SR. DR ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-13, KOLKATA DATED 20.02.2019 FOR AY 2013-14. 2. AT THE OUTSET ITSELF, THE LD. AR OF THE ASSESSEE POINTED OUT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER. ACCORDING TO LD. COUNSEL, EVEN THOUGH HE WAS PRESENT PERSONALLY ON 18.02.2019 AT THE OFFICE OF THE LD. C IT(A) UNFORTUNATELY THE LD. CIT(A) WAS NOT PRESENT IN THE OFFICE, SO HE WENT BACK. THEREA FTER, HE CAME TO KNOW THE LD. CIT(A) HAS DISMISSED THE APPEAL EX PARTE. IN SUCH A SCENARIO, THE FIRST APPELLATE AUTHORITY OUGHT NOT TO HAVE DISMISSED THE APPEAL EX PARTE AND THAT TOO WIT HOUT GOING INTO THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. THE LD. DR DOES HAVE ANY O BJECTION IF THE MATTER IS RESTORED BACK TO THE FILE OF THE LD. CIT(A). THEREFORE, WE SET ASID E THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR FRESH AD JUDICATION ON MERITS IN ACCORDANCE TO LAW AFTER HEARING THE LD. AR OF THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :4TH SEPTEMBER, 2019 JD.(SR.P.S.) 2 ITA NO. 627/KOL/2019 HANSRAJ CHOPRA, AY- 2013-1 4 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI HANSRAJ CHOPRA, 13, NOORMAL LOH IA LANE, KOLKATA-700 007. 2 RESPONDENT ACIT, CIRCLE-43, 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