Binod Kumar Toshniwal, Kolkata V. I.T.O.,Ward-37(2), Kolkata

ITA 63/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9439 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 21-07-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 16-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AKKAL DUDHEWALA AR SHRI
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO. 63/KOL/2020 ASSESSMENT YEARS: 2009-10 ITA NO. 64/KOL/2020 ASSESSMENT YEARS: 2011-12 ITA NO. 65/KOL/2020 ASSESSMENT YEARS: 2013-14 ITA NO. 66/KOL/2020 ASSESSMENT YEARS: 2014-15 BINOD KUMAR TOSHNIWAL...............................................................................APPELLANT GREEN VISTA FLAT NO. 101 ATGHARA KOLKATA 700 136 [PAN : AFDPT 0326 E] VS. INCOME TAX OFFICER, WARD-37(2), KOLKATA...............RESPONDENT APPEARANCES BY: SHRI AKKAL DUDHEWALA, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 21 ST , 2020 DATE OF PRONOUNCING THE ORDER : AUGUST 19 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- ALL THESE APPEALS ARE FILED BY THE ASSESSEE AND ARE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 11, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 29/09/2019, FOR THE ASSESSMENT YEAR 2009-10. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 41 (FORTY ONE) DAYS IN FILING OF THIS APPEAL BY THE ASSESSEE. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL IN TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 3. HEARD RIVAL CONTENTIONS. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN AFFIDAVIT DT. 21/07/2020 MENTIONING THAT DUE TO NON-RECEIPT OF NOTICES OF HEARING, IT COULD NOT APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY, FOR HEARING. HE SUBMITS THAT, IN THE MEMO OF APPEAL FILED IN FORM 35, THE ADDRESS FOR SENDING NOTICE OF HEARING WAS MENTIONED AS GREEN VISTA, FLAT NO.101, ATGHARA, KOLKATA 700136. SUBSEQUENTLY, THE ASSESSEE IN THE MONTH OF DECEMBER 2018 AND IS CURRENTLY RE FLOOR, BLOCK- B, 130 R.B.C. ROAD, GOLPARK, SOUTH DUM DUM, KOLKATA COUNSEL FOR THE ASSESSEE PLEADED THAT THE APPEAL MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION ON MERITS. 3.1. THE LD. D/R ARGUED THAT VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICES HAS TAKEN PLACE DURING THE PROCEEDINGS BEFORE THE LD. CIT(A) AND HENCE IT WOULD BE PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, AFTER GIVING TH OPPORTUNITY OF BEING HEARD. 4. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN ORDER. THE ASSESSEE, DUE TO REASONABLE CAUSE COULD NOT EFFECTIVELY REPRESENT ITSELF BEFORE THE LD. CIT(A). HENCE WE ARE OF THE CON TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW AS THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY OF THE LD. CIT(A) FOR FR ESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. PRESENT ADDRESS OF CORRESPONDENCE TO THE OFFICE OF THE LD. CIT(A). 5. IN THE RESULT, ALL THESE KOLKATA, THE SD/- [ ABY T. VARKEY] JUDICIAL MEMBER DATED : 19.08.2020 {SC SPS} 2 ADDRESS FOR SENDING NOTICE OF HEARING WAS MENTIONED AS GREEN VISTA, FLAT NO.101, SUBSEQUENTLY, THE ASSESSEE HAD SHIFTED HIS PLACE OF RESIDENCE IN THE MONTH OF DECEMBER 2018 AND IS CURRENTLY RE SIDING AT KSHITIJ APARTMENT, B4, 10 B, 130 R.B.C. ROAD, GOLPARK, SOUTH DUM DUM, KOLKATA COUNSEL FOR THE ASSESSEE PLEADED THAT THE APPEAL MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION ON MERITS. THAT VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICES HAS TAKEN PLACE DURING THE PROCEEDINGS BEFORE THE LD. CIT(A) AND HENCE IT WOULD BE PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, AFTER GIVING TH AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN ORDER. THE ASSESSEE, DUE TO REASONABLE CAUSE COULD NOT EFFECTIVELY REPRESENT ITSELF BEFORE THE LD. CIT(A). HENCE WE ARE OF THE CON SIDERED OPINION THAT THIS CASE HAS TO BE REMITTED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW AS THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY , WE SET ASIDE THE MATTER TO THE FILE ESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO FURNISH THE PRESENT ADDRESS OF CORRESPONDENCE TO THE OFFICE OF THE LD. CIT(A). ALL THESE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF AUGUST, 2020. [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER ITA NO. 63/KOL/2020 ASSESSMENT YEARS: 2009-10 ITA NO. 64/KOL/2020 ASSESSMENT YEARS: 2011-12 ITA NO. 65/KOL/2020 ASSESSMENT YEARS: 2013-14 ITA NO. 66/KOL/2020 ASSESSMENT YEARS: 2014-15 BINOD KUMAR TOSHNIWAL ADDRESS FOR SENDING NOTICE OF HEARING WAS MENTIONED AS GREEN VISTA, FLAT NO.101, HAD SHIFTED HIS PLACE OF RESIDENCE SIDING AT KSHITIJ APARTMENT, B4, 10 TH 700 028. THE LD. COUNSEL FOR THE ASSESSEE PLEADED THAT THE APPEAL MAY BE SET ASIDE TO THE FILE OF THE LD. THAT VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICES HAS TAKEN PLACE DURING THE PROCEEDINGS BEFORE THE LD. CIT(A) AND HENCE IT WOULD BE PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, AFTER GIVING TH E ASSESSEE AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE ASSESSEE, DUE TO REASONABLE CAUSE COULD NOT EFFECTIVELY REPRESENT ITSELF BEFORE SIDERED OPINION THAT THIS CASE HAS TO BE REMITTED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW AS THERE IS , WE SET ASIDE THE MATTER TO THE FILE ESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE THE ASSESSEE IS DIRECTED TO FURNISH THE ALLOWED FOR STATISTICAL PURPOSES. SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER COPY OF THE ORDER FORWARDED TO: 1. BINOD KUMAR TOSHNIWAL GREEN VISTA FLAT NO. 101 ATGHARA KOLKATA 700 136 2. INCOME TAX OFFICER, WARD- 37(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 3 37(2), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 63/KOL/2020 ASSESSMENT YEARS: 2009-10 ITA NO. 64/KOL/2020 ASSESSMENT YEARS: 2011-12 ITA NO. 65/KOL/2020 ASSESSMENT YEARS: 2013-14 ITA NO. 66/KOL/2020 ASSESSMENT YEARS: 2014-15 BINOD KUMAR TOSHNIWAL TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES