RISHIKESH CHOUDHARY, BHAGALPUR V. ITO, WARD-1(2), BHAGALPUR

ITA 75/PAT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1130 (ITAT-PATNA)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 18-09-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; Right to appeal; Set aside

Judgement Text

1 ITA NOS. 75 - 79/PAT/2020 RISHIKESH CHOUDHARY, AYS 2008-09 TO 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NOS. 75 - 79/PAT/2020 ASSESSMENT YEARS:2008-09 TO 2012-13 RISHIKESH CHOUDHARY (PAN: AJHPC5269P) VS. INCOME TAX OFFICER, WARD-1(2), BHAGALPUR 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 ALL THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE SEPARATE ORDERS OF LD. CIT(A), BHAGALPUR DATED 17-08-2018 FOR ASSESSMENT YEARS 2008-09, 2011-12 & 2012- 13; AND ORDER DATED 07.06.2018 FOR ASSESSMENT YEARS 2009-10 AND 2010-11 RESPECTIVELY. SINCE GROUNDS ARE COMMON AND FACTS ARE IDENTICAL, I DISPOSE OF ALL THESE APPEALS BY THIS CONSOLIDATED ORDER BY TAKING THE APPEAL NUMBERED AS ITA NO. 75/KOL/2020 FOR AY 2008-09 AS THE LEAD CASE AND THE RESULT OF WHICH WILL BE APPLIED MUTATIS MUTANDIS IN ALL OTHER APPEALS. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE TIME OF HEARING, IT IS NOTICED THAT IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER. THE MAIN GRIEVANCE OF ASSESSEE RAISED VIDE GROUND NO. 8 OF APPEAL BEFORE ME IS THAT FOR THAT THE GROUNDS RAISED BEFORE THE COMMISSIONER OF INCOME TAX (APPEAL), BHAGALPUR BY THE APPELLANT WAS NOT CONSIDERED BY THE APPELLATE COURT PROPERLY DUE TO EX PARTE ORDER, THEREFORE, THE GROUNDS ARE RELEVANT FOR THE PURPOSE OF PROPER ADJUDICATION OF THE CASE BY THE HONBLE INCOME TAX APPELLATE TRIBUNAL AS WELL THEREFORE, ACCORDING TO ASSESSEE, THE EX PARTE ORDER OF THE 2 ITA NOS. 75 - 79/PAT/2020 RISHIKESH CHOUDHARY, AYS 2008-09 TO 2012-13 LD. CIT(A) IS VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE INASMUCH AS NO OPPORTUNITY MUCH LESS ADEQUATE OPPORTUNITY WAS EVER AFFORDED TO THE ASSESSEE. IN THIS CONTEXT IT IS NOTED FROM PERUSAL OF PARA 2 OF THE ORDER OF THE FIRST APPELLATE AUTHORITY THAT NOTICES WERE ISSUED IN THIS CASE ON CERTAIN OCCASIONS VIZ. 28.09.2018, 14.05.2018, 14.06.2018 AND ON 01.08.2018 FIXING THE DATE OF HEARING ON 16.08.2018. ACCORDING TO LD. CIT(A), ON THE APPOINTED DATE NEITHER THE ASSESSEE NOR THE AR OF THE ASSESSEE APPEARED. ACCORDING TO LD. CIT(A), IT IS ALSO SEEN THAT SOME OF THESE NOTICES WERE RETURNED WITH THE POSTAL REMARKS THAT THE NOTICES ARE UNCLAIMED. ACCORDING TO THE LD. CIT(A), THE NOTICES WERE ISSUED AT THE ADDRESS AS MENTIONED IN FORM NO. 35 AS FILED BY THE ASSESSEE. SO, HE DISPOSED OF THE APPEAL AS PER THE INFORMATION AVAILABLE ON RECORDS WHEREIN HE CONFIRMED THE ACTION OF AO. HOWEVER, IT IS NOTED THAT THE IMPUGNED APPELLATE ORDERS HAD BEEN PASSED EX PARTE QUA THE ASSESSEE WHICH ARE IN VIOLATION OF NATURAL JUSTICE. 3. AS NOTED (SUPRA) THE LD. CIT(A) HAS PASSED ALL THE IMPUGNED ORDER EX PARTE QUA THE ASSESSEE WITHOUT PROVIDING ANY DETAILS OF PROOF OF SERVICE OF THE NOTICE UPON THE ASSESSEE. THIS FACT OF SERVICE OF THE NOTICE IS NOT DISCERNIBLE ON PERUSAL OF THE IMPUGNED APPELLATE ORDERS. THEREFORE, THE IMPUGNED ORDERS OF LD. CIT(A) IS FRAGILE FOR VIOLATION OF NATURAL JUSTICE AS WELL AS 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. 3 ITA NOS. 75 - 79/PAT/2020 RISHIKESH CHOUDHARY, AYS 2008-09 TO 2012-13 4. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18TH DECEMBER, 2020. SD/- DATED : 18TH DECEMBER, 2020 (ABY. T. VARKEY) JUDICIAL MEMBER JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RISHIKESH CHOUDHARY, FLAT NO. 1626, TOWER-16, PURVANCHAL ROYAL PARK, NOIDA SECTOR-137, UTTAR PRADESH-201304. 2 RESPONDENT ITO, WARD 1(2), BHAGALPUR 3. 4. 5. CIT(A), BHAGALPUR CIT, BHAGALPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.