Lakshmi Narayan Agarwal, Kolkata V. ITO, Ward-37(3), Kolkata, Kolkata

ITA 746/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8064 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 10-05-2012
• Court: TRIBUNAL
• Department Lawyers: K N JANA
• Assessee Lawyers: A K TULSIYAN
• Keywords: Principle of natural justice

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND , . . !' ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI C. D. RAO, AM ] # # # # / I.T.A NO. 746/KOL/2012 $% &' $% &' $% &' $% &'/ // / ASSESSMENT YEAR: 2004-05 LAKSHMI NARAYAN AGARWAL VS. INCOME-TAX OFFICER, WD-37(3), KOLKATA (PAN: ACVPA3271C) ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 12.10.2012 DATE OF PRONOUNCEMENT: 12.10.2012 FOR THE APPELLANT: SHRI A. K. TULSIYAN FOR THE RESPONDENT: SHRI K. N. JANA !- / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXIV, KOLKATA IN APPEAL NO. 810/CIT(A)-XXIV/37(3)/10-11 DATED 24.01.2012. ASSE SSMENT WAS FRAMED BY ITO, WD-37(3), KOLKATA U/S. 143(3)/147 OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2004-05 VIDE HIS ORDER DATED 29.12. 2010. 2. THE FIRST ISSUE IN THIS APPEAL OF ASSESSEE IS AG AINST THE EX PARTE ORDER PASSED BY CIT(A) AND STATING THAT THE ORDER WAS PASSED IN VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. FOR THIS, ASSESSEE HAS RAISED FOLLOWING GROUND NO.1: 1. THAT THE LD. CIT(A) ERRED IN PASSING ORDER WITH OUT PROVIDING OPPORTUNITY TO THE APPELLANT OF BEING HEARD. FROM THE DATE OF INSTITU TION OF APPEAL TO THE DATE OF PASSING OF ORDER, NO NOTICE FOR HEARING WAS SERVED ON THE APPE LLANT. AS SUCH, THE ORDER PASSED WITHOUT PROVIDING OPPORTUNITY TO THE ASSESSEE OF BE ING HEARD IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE AND NEED TO BE RECALLED. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND FROM THE ORDER OF CIT(A) THAT APPEAL WAS FI XED FOR HEARING ON 12.08.2011, 15.09.2011 AND 12.10.2012 (HOWEVER CORRECT DATE WILL BE 12.10. 2011) BUT NO WHERE IT IS MENTIONED THAT NOTICES WERE SERVED ON ASSESSEE. THE ASSESSEE HAS R AISED SPECIFIC QUERY AND LD. SR. DR COULD NOT CONTROVERT THE SAME. EVEN THE ORDER OF CIT(A) IS JUST A NON-SPEAKING ORDER. IN VIEW OF THIS, WE ARE OF THE VIEW THAT WHERE APPEAL HAS BEEN DISPOSED OF EVEN THOUGH ON MERITS WITHOUT A SPEAKING ORDER, THE ORDER OF CIT(A) CANNOT BE SUSTA INED. THE PROVISIONS OF SECTION 250(6) OF THE ACT ARE IN THE NATURE OF JUDICIAL DISCRETION TO THE APPELLATE AUTHORITY AND EMPHASIZING THAT THE ORDER DISPOSING OF THE APPEAL SHALL BE A SPEAKI NG ORDER. THE ORDER SHALL NOT CRYPTIC BUT SHALL BE SELF-EXPLANATORY. HENCE, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE SAME TO HIS FILE FOR 2 ITA 746/K/2012 LAKSHMI NARAYAN AGARWAL A.Y. 04-05 FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- . . !' , (C. D. RAO) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( ' ' ' ') )) ) DATED : 12TH OCTOBER, 2012 ./ $01 2 JD.(SR.P.S.) 3 ITA 746/K/2012 LAKSHMI NARAYAN AGARWAL A.Y. 04-05 !- 3 +4 5!4&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT LAKSHMI NARAYAN AGARWAL, 35/8, PODDOPU KUR ROAD, SPARSH, 4 TH FLOOR, KOLKATA-700 020. 2 +,)* / RESPONDENT ITO, WARD-37(3), KOLKATA 3 . -$ ( )/ THE CIT(A), KOLKATA 4. 5. -$ / CIT KOLKATA 4<= +$ / DR, KOLKATA BENCHES, KOLKATA ,4 +/ TRUE COPY, !-$>/ BY ORDER, 1 /ASSTT. REGISTRAR .