SMT USHA KUMARI, CHAPRA V. ITO, WARD-6(4), PATNA

ITA 69/PAT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1127 (ITAT-PATNA)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 27-08-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Principle of natural justice; Right to appeal; Set aside

Judgement Text

1 ITA NO. 69/PAT/2020 SMT. USHA KUMARI, AY 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 69/PAT/2020 ASSESSMENT YEAR:2013-14 SMT. USHA KUMARI (PAN: BMKPK8005N) VS. INCOME TAX OFFICER, WARD-6(4), CHAPRA APPELLANT RESPONDENT DATE OF HEARING 11.12.2020 DATE OF PRONOUNCEMENT 18.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), HAZARIBAGH DATED 20-03-2020 FOR ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE TIME OF HEARING IT IS NOTED THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE. GROUND NO.3, READS THE LD. CIT(A) HAS ERRED PASSING AN EX PARTE ORDER WITHOUT ALLOWING PROPER OPPORTUNITY OF BEING HEARD, WHICH IS WRONG, ILLEGAL AND UNJUSTIFIED IN THE FACTS AND CIRCUMSTANCES OF THE CASE . IT IS NOTED THAT THE HEARING OF APPEAL WAS FIXED BY THE LD. CIT(A) BY OBSERVING VIDE PARA 4, 5 AND 6 OF HIS IMPUGNED ORDER AS UNDER: 2 ITA NO. 69/PAT/2020 SMT. USHA KUMARI, AY 2013-14 6. DURING THE APPELLATE PROCEEDINGS, THE APPELLANT NEVER APPEARED NOR ANY WRITTEN SUBMISSION HAS BEEN MADE. THE APPELLANT WAS GRANTED SUFFICIENT OPPORTUNITIES HAS BEEN GRANTED BUT DID NOT AVAIL THE OPPORTUNITIES OF BEING HEARD. CONSIDERING THE FACTS APPEAL IS BEING DECIDED ON THE MERITS AND THE DETAILS AVAILABLE ON RECORD. UNDER THE AFORESAID CIRCUMSTANCES, THE APPEAL WAS DISPOSED OFF BY THE LD. CIT(A) EX-PARTE WITH THE INFORMATION AVAILABLE ON RECORDS. SO IT IS NOTED THAT THE IMPUGNED APPELLATE ORDER HAS BEEN PASSED EX PARTE QUA THE ASSESSEE WHICH IS IN VIOLATION OF NATURAL JUSTICE. 3. AS NOTED (SUPRA) THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT PROVIDING ANY PROOF OF SERVING ANY NOTICE UPON THE ASSESSEE WHICH FACT IS DISCERNIBLE FROM A PERUSAL OF THE APPELLATE ORDER. THEREFORE, THE IMPUGNED ORDER OF LD. CIT(A) IS FRAGILE FOR VIOLATION OF 3 ITA NO. 69/PAT/2020 SMT. USHA KUMARI, AY 2013-14 NATURAL JUSTICE AND SECTION 250(6) OF THE ACT. IT SHOULD BE KEPT IN MIND THAT IF AN ASSESSEE IS AGGRIEVED BY THE ORDER OF THE AO, THEN HE (ASSESSEE) HAS THE STATUTORY RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(A). THIS VALUABLE/STATUTORY RIGHT OF THE ASSESSEE CANNOT BE LIGHTLY BRUSHED ASIDE . HAVING SAID SO, I EXPECT THE ASSESSEE TO BE DILIGENT WHILE PURSUING THE APPEAL. IN THE LIGHT OF ABOVE DISCUSSION, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO HIM WITH DIRECTION TO PASS A SPEAKING ORDER BY GOING THROUGH THE STATEMENTS OF FACTS AS WELL AS ORAL/WRITTEN SUBMISSIONS/DOCUMENTS, IF ANY, FILED BY THE ASSESSEE. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND EITHER APPEAR OR/AND FILE NECESSARY PAPERS BEFORE HIM, IF ADVISED TO DO SO AND THE LD. CIT(A) TO PASS A SPEAKING ORDER ON EACH GROUNDS RAISED BY THE ASSESSEE AS STIPULATED U/S 250(6) OF THE ACT AND IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18TH DECEMBER, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 18TH DECEMBER, 2020 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. USHA KUMARI, W/O HEM NARAYAN SINGH, DAFTARPUR, DORIGANJ, CHAPRA, BIHAR-841101 2 RESPONDENT ITO, WARD 6(4), PATNA 3. 4. 5. CIT(A), HAZARIBAGH CIT, HAZARIBAGH DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.