Prodip Chandra Sorcar, Kolkata V. DCIT, CIR-55, KOLKATA, Kolkata

ITA 766/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9556 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 27-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 22-04-2016
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, KOLKATA (BENCH - B) BEFORE SRI ABY T.VARKEY, J UDICIAL M EMBER AND SHRI WASEEM AHMED, A CCOUNTANT M EMBER I.T.A NO. 766 /KOL/20 16 ASSESSMENT YEAR : 200 8 - 0 9 FOR THE APPELLANT NONE (DR) FOR THE RESPONDENT SK. Z. H. TANWEER, JCIT, SR. DR DATE OF HEARING 27.12.2016 DATE OF PRONOUNCEMENT 13 .01.2017 ORDER PER ABY T.VARKEY , JM THIS IS AN APPEAL PREFERRED BY THE REVENUE AGAINST THE ORDER OF CIT(A) - 21 , KOLKATA DATED 25.01.2016 FOR AY 2008 - 09 . 2. NONE APPEARED FOR ASSESSEE, HOWEVER, AFTER PER U S ING THE GROUNDS OF APPEAL AND THE ORDER IMPUGNED WE ARE INCLINED TO DISPOSE OF THIS APPEAL AFTER HEARING THE LD. DR. PRODIP CHANDRA SORCAR 276/1, P. C. SORCAR SARANI, KOLKATA 700 029 [PAN : AMSPS1071R] - VS - DCIT, CIR - 55 KOLKATA . (APPELLANT) (RESPONDENT) 2 ITA NO. 766 /KOL/2013 PRODIP CHANDRA SORCAR A.YR. 2008 - 09 2 3. THE MAIN GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) HAS NOT GIVEN HIM REASONABLE OPPORTUNITY OF HEARING. 4. WE HAVE HEARD THE LD. DR AND HAVE PERUSED THE RECORDS. WE FIND THAT THE ORDER IMPUGNED IS AN EX - PARTE ORDER PASSED BY THE LD. CIT(A). WE TOOK NOTE THAT THE AO PASSED THE ORDER IN THIS CASE ON 27.12.2010 AND THEREAFTER THE APPEAL WAS PREFERRED BY THE ASSESSEE ON 02.02.2011 BEFORE THE CIT (A) - XXXVI. THEREAFTER, TH E APPEAL WAS TRANSFERRED TO CIT(A)(C) - II, KOLKATA. THEREAFTER THE APPEAL WAS TRANSFERRED TO THE JURISDICTION OF THE CIT(A) - 21, KOLKATA, WHO HAS PASSED THE IMPUGNED ORDER. WE TAKE NOTE THAT THE LD. CIT(A) HAVE REFERRED TO THE CBDT LETTER NO. FTS274535/2015, DT. 26.12.2015 WHICH DIRECTS EARLY DISPOSAL OF THE APPEAL WHICH IS PENDING FOR A LONG TIME. THEREAFTER THE LD. CIT(A) HAS NOT MENTIONED AS TO WHETHER HE HAS SENT ANY NOTICES TO THE ASSESSEE INFORMING HIM AS TO THE FIXING OF THE MATT ER ON 25.12.2016 . THE LD. CIT(A) HAS SIMPLY SAID THAT THE APPELLANT HAS BEEN KEEPING QUIET AFTER FILING THE APPEAL IN FEBRUARY, 2011 AND NOT PU RSUING THE APPEAL IN ANY MANNER. THEREAFTER HE DISMISSED THE APPEAL SINCE THE APPELLANT IS NOT INTERESTED IN PURSUING THE APPEAL. AGGRIEVED THE ASSESSEE HAS PREFERRED THE INSTANT APPEAL BEFORE US. 5. WE NOTE THAT THE ASSESSEES GRIEVANCE IS THAT, HE HAS NOT BEEN HEARD BEFORE THE IMPUGNED ORDER WAS PASSED. WE TAKE NOTE THAT THE LD. CIT(A) HAS NOT MENTIONED IN THE IMPUGNED ORDER AS TO WHETHER ANY NOTICE FIXING THE MATTER ON 25.01.2016 HAS BEEN ISSUED TO THE ASSESSEE. WE ARE UNABLE TO COMPREHEND AS TO HOW TH E LD. CIT(A) IS ABLE TO SAY THAT THE ASSESSEE HAS NOT PURSUED THE APPEAL IN ANY MANNER. THE ASSESSEE HAS FILED THE APPEAL IN FEBRUARY , 2011 AGAINST THE ORDER OF THE AO DT. 27.12.2010. THE ASSESSEE CAN ACT ONLY WHEN THE NOTICE IS RECEIVED BY HIM FROM THE LD . CIT(A) FIXING THE DATE OF HEARING . HERE WE FIND THAT THERE IS NOT EVEN A MENTION ABOUT THE NOTICE FIXING THE DATE OF HEARING TO THE 3 ITA NO. 766 /KOL/2013 PRODIP CHANDRA SORCAR A.YR. 2008 - 09 3 ASSESSEE BEING ISSUED BY THE LD. CIT(A). SO, WITHOUT EVEN SERVING A NOTICE TO THE ASSESSEE, THE LD. CIT(A) CANNOT DRAW A C ONCLUSION THAT THE ASSESSEE IS NOT INTERESTED IN ANY MANNER TO PURSUE THE APPEAL. THEREFORE, IN THE INTEREST OF JUSTICE WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE LD. CIT(A) TO FIX THE DATE OF HEARING AND INFORM THE ASSESSEE AND THEREAFTER DECIDE THE APPEAL ON MERIT IN ACCORDANCE TO LAW. NEEDLESS TO SAY THE ASSESSEE HAS TO CO - OPERATE WITH THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER P RONOUNCED IN THE C OURT ON 13 .01.2017. SD/ - SD/ - [ SHR I WASEEM AHMED ] [ A.T.VARKEY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 .01.2017 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. 276/1, P. C. SORCAR SARANI, KOLKATA 700 029 2. DCIT, CIRCLE 55 KOLKATA, 54, RAFI AHMED KIDWAI ROAD. 3. CIT(A) - XX I , KOLKATA . 4. CIT VIII , KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES