Mithun Biswas, Kolkata V. I.T.O.,Ward-51(1), Kolkata

ITA 723/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6958 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 01-09-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 09-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JITENDRA KAUSHIK AR SHR
• Keywords: Opportunity of being heard; Principle of natural justice
• 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) ITA NO. 723/KOL/2019 ASSESSMENT YEAR: 2014-15 MITHUN BISWAS..............................................................................................................APPELLANT C/O SRI JITENDRA KAUSHIK, ADVOCATE 19D, MUKTARAM BABU STREET KOLKATA 700 007 [PAN : ASKPB 9781 D ] VS. INCOME TAX OFFICER, WARD -51(1), KOLKATA..................................................RESPONDENT APPEARANCES BY: SHRI JITENDRA KAUSHIK, 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 : SEPTEMBER 1 ST , 2020 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 4 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 15, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 15/01/2019, FOR THE ASSESSMENT YEAR 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS AND ON PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE IN LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF VIOLATIONS OF THE PRINCIPLES OF NATURAL JUSTICE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 4 TH DAY OF SEPTEMBER, 2020. SD/- SD/- [ABY T. VARKEY] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 04.09.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. MITHUN BISWAS C/O SRI JITENDRA KAUSHIK, ADVOCATE 19D, MUKTARAM BABU STREET KOLKATA 700 007 2. INCOME TAX OFFICER, WARD - 51(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 C/O SRI JITENDRA KAUSHIK, ADVOCATE 51(1), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 723/KOL/2019 ASSESSMENT YEAR: 2014-15 MITHUN BISWAS TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES