Goutam Chandra Das, Kolkata V. I.T.O., Ward - 22(1). Kolkata, Kolkata

ITA 779/KOL/2022

AI Insights

The case involves an appeal by Goutam Chandra Das against the order of the National Faceless Appeal Centre (CIT(A)), which confirmed the addition of Rs.76,69,261 under various heads for the Assessment Year 2015-16. The primary contention was the ex-parte nature of the CIT(A)'s order, which the assessee argued violated the principles of natural justice. The assessee's counsel highlighted issues with receiving notices due to a change in email and the impact of the COVID-19 pandemic on compliance with procedural requirements. The Tribunal found merit in the assessee's arguments and decided to set aside the CIT(A)'s order, remanding the case for a fresh decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136097 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 13-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 28-12-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Principle of natural justice
• Section: 250

Judgement Text

। आयकर अपीलȣय अͬधकरण Ûयायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 779/Kol/2022 Assessment Year: 2015-16 Goutam Chandra Das P-62, Goodluck House CIT Scheme VII-M Kankurgachi Kolkata - 700054 [PAN : ACWPD1241N] Vs Income Tax Officer, Ward-22(1), Kolkata अपीलाथȸ/ (Appellant) Ĥ× यथȸ/ (Respondent) Assessee by : Shri Anil Kochar, Advocate Revenue by : Smt. Ranu Biswas, Addl. CIT, Sr. D/R स ु नवाई कȧ तारȣख/Date of Hearing : 14/02/2023 घोषणा कȧ तारȣख/Date of Pronouncement : 24/02/2023 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre (hereinafter the “ld. CIT(A)”) dt. 19/12/2022, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2015-16. 2. A perusal of the grounds of appeal reveal that the sole issue being agitated before us is that, the ld. CIT(A) has passed an ex-parte order, while confirming the action of the Assessing Officer in making addition of Rs.76,69,261/- under various heads, thereby violating the principles of natural justice. The ld. Counsel for the assessee submitted that the ld. CIT(A) had issued notice of hearing on 26/03/2018 fixing the hearing on 10/04/2018, in compliance to which, the assessee appeared before the ld. CIT(A) through his authorized Counsel and also filed written submissions along with enclosures. But the ld. CIT(A) erred in not taking cognizance of the same and adjourned the case sine die. That the ld. CIT(A) has I.T.A. No. 779/Kol/2022 Assessment Year: 2015-16 Goutam Chandra Das 2 erred in noting non-compliance in respect of the notice of hearing dt. 04/01/2021, as the same fell within the COVID period. That, in respect of the notice of hearing dt. 27/09/2022, there was a change in the e-mail id of the assessee due to which the notice was not received and complied with. That the order of the ld. CIT(A) is not in accordance with the provision of Section 250(6) of the Act. 3. The ld. D/R, though not leaving his grounds, could not controvert this factual position. 4. We have considered the rival contentions of the Ld. Representatives of the parties. We find that the appeal of the assessee has been adjudicated ex-parte by the ld. CIT(A) on the ground of non-appearance. Whereas the assessee has claimed that he had appeared on some dates and on other dates, his absence was not intentional. Under these circumstances, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for deciding the issues afresh on merits in accordance with law. Needless to say that CIT(A) will give adequate opportunity to the assessee to present its case. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 24 th February, 2023 at Kolkata. Sd/- Sd/- (Manish Borad) (Sanjay Garg) Accountant Member Judicial Member Kolkata, Dated 24/02/2023 *SC SrPs I.T.A. No. 779/Kol/2022 Assessment Year: 2015-16 Goutam Chandra Das 3 आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent 3. संबंͬधत आयकर आय ु Èत / Concerned Pr. CIT 4. आयकर आय ु Èत)अपील (/ The CIT(A)- 5. ͪवभागीय ĤǓतǓनͬध ,आयकर अपीलȣय अͬधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड[ फाईल /Guard file. आदेशान ु सार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलȣय अͬधकरण ITAT, Kolkata