Ashish Kumar Jhawar, Kolkata V. ITO, Ward-23(1), Hooghly, Hooghly

ITA 86/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9376 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-06-2019
• Assessment Year: 2015-2016
• Appeal Filed On: 17-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO. 86/KOL/2019 ASHISH KUMAR JHAWAR , AY- 2015-16 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 86/KOL/2019 ASSESSMENT YEAR: 2015-16 ASHISH KUMAR JHAWAR (PAN: AFMPJ2459R) VS. INCOME-TAX OFFICER, WD-23(1), HOOGHLY APPLICANT RESPONDENT DATE OF HEARING 13.06.2019 DATE OF PRONOUNCEMENT 03.07.2019 FOR THE APPLICANT SHRI BRIJESH KUMAR SINGH, ADVOCAT E FOR THE RESPONDENT SHRI NICHOLAS MURMU, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-6, KOLKATA DATED 29.10.2018 FOR AY 2015-16. 2. THOUGH THE ASSESSEE HAS RAISED THREE GROUNDS OF APPEAL, THE FIRST AND FOREMOST ISSUE IS AGAINST THE ACTION OF LD. CIT(A) IN DECIDING THE APPEAL EX PARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 3. AT THE OUTSET ITSELF, THE LD. AR OF THE ASSESSE E BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE WITHO UT GOING INTO MERITS OF THE CASE AND ONLY AFFORDED TWO OPPORTUNITIES OF HEARING. THE ASS ESSEE HAS FILED AN AFFIDAVIT TO BUTTRESS THESE FACTS AND ALSO UNDERTAKES TO APPEAR DILIGENTL Y BEFORE THE LD. CIT(A) IN CASE ANOTHER OPPORTUNITY OF HEARING IS AFFORDED TO IT. SINCE THE RE WAS NO PROPER OPPORTUNITY GIVEN TO THE ASSESSEE, THE LD. AR PRAYS THAT THE MATTER MAY BE R EMANDED BACK TO THE LD. CIT(A). THE LD. DR THOUGH OPPOSES THE PRAYER BUT WANTS THE ASSE SSEE TO APPEAR AND COOPERATE BEFORE THE LD. CIT(A) FOR ADJUDICATION OF APPEAL. 3. WE NOTE THAT THE LD. CIT(A) HAS CONFIRMED THE AC TION OF AO BY AN EX PARTE ORDER. HOWEVER, DURING THE HEARING BEFORE US, THE LD. AR U NDERTAKES THAT IF AN OPPORTUNITY IS AFFORDED, THE ASSESSEE IS READY TO APPEAR DILIGENTL Y COMPLY BEFORE THE LD. CIT(A). IN THE 2 ITA NO. 86/KOL/2019 ASHISH KUMAR JHAWAR , AY- 2015-16 AFORESAID CIRCUMSTANCES, WE ARE OF THE OPINION THAT THERE WAS NO PROPER OPPORTUNITY GRANTED TO THE ASSESSEE AT THE TIME OF APPELLATE STAGE. THE REFORE, WE SET ASIDE THE ORDER OF THE FIRST APPELLATE AUTHORITY AND REMAND THE MATTER BACK TO T HE FILE OF LD. CIT(A) TO ADJUDICATE AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO DILIGENTLY PARTICIPATE IN THE APPELLATE PROCEEDINGS. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 RD JULY, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD JULY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI ASHISH KUMAR JHAWAR, C/O, SUBAS H AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LAN E, SUITE 213, 2 ND FLOOR, KOLKATA-700 069. 2 RESPONDENT ITO, WARD-23(1), HOOGHLY 3. 4. CIT(A)-6, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR