M/s. Raghupati Goods Pvt. Ltd., , Kolkata V. ITO, Ward - 2(2), Kolkata , Kolkata

ITA 88/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5546 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 15-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: M D SHAH
• Keywords: Principle of natural justice; Reasonable cause; Set aside

Judgement Text

1 ITA NO. 88/KOL/2018 RAGHUPATI GOODS PVT. LTD., AY 2008-09 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 88/KOL/2018 ASSESSMENT YEAR: 2008-09 M/S. RAGHUPATI GOODS PVT. LTD. (PAN: AADCR6423J) VS. INCOME-TAX OFFICER, WD-2(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 07.03.2019 DATE OF PRONOUNCEMENT 03.06.2019 FOR THE APPELLANT SHRI M. D. SHAH, AR FOR THE RESPONDENT SHRI A. K. SINGH, 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)-1, KOLKATA DATED 01.03.2017 FOR AY 2008-09. 2. AT THE OUTSET ITSELF, THE LEARNED COUNSEL FOR TH E ASSESSEE BROUGHT TO OUR NOTICE THAT AN EX-PARTE ORDER HAS BEEN PASSED BY THE LD. CIT(A) WI THOUT HEARING THE AR OF THE ASSESSEE. IT WAS ALSO BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) FIXED THE CASE FOR THE FIRST TIME ON 15.01.2016 WHEREIN THE ASSESSEE HAD APPLIED FOR ADJ OURNMENT, WHICH WAS GRANTED TO IT AND THE MATTER WAS FIXED THEREAFTER ON 11.02.2016. BUT ON THE APPOINTED DATE NONE HAD ATTENDED. THE CASE WAS AGAIN FIXED ON 21.07.2016, ON THAT DAT E, THE AR OF THE ASSESSEE FILED A LETTER FOR ADJOURNMENT, THE CASE WAS AGAIN ADJOURNED FOR 2 6.07.2016 BUT NONE ATTENDED. THE CASE WAS AGAIN FIXED ON 06.09.2016 WHEN ADJOURNMENT APPL ICATION WAS AGAIN FILED AND THE CASE WAS ADJOURNED FOR 14.09.2016 BUT NONE ATTENDED. TH E CASE WAS AGAIN FIXED FOR HEARING ON 28.09.2016 AND THEREAFTER FINALLY ON 28.03.2017, WH EREIN ACCORDING TO THE LEARNED AR, SHRI 2 ITA NO. 88/KOL/2018 RAGHUPATI GOODS PVT. LTD., AY 2008-09 PANKAJ BAID WAS TO REPRESENT THE ASSESSEES CASE BU T ON 28.03.2017 SHRI BAID SUDDENLY FELL ILL AND WAS RUNNING ON HIGH FEVER SINCE MORNING. H ENCE, HE COULD NOT ATTEND BEFORE THE LD. CIT(A) TO REPRESENT THE CASE. TO THIS EFFECT HE AL SO FILED AN AFFIDAVIT OF ADVOCATE SRI PANKAJ BAID BEFORE US. IN THE AFORESAID CIRCUMSTANCES, T HE LD. CIT(A) PASSED THE IMPUGNED EX- PARTE ORDER DATED 31.03.2017 AND THE LD. AR OF THE ASSESSEE PRAYED THAT THERE WAS VIOLATION OF GROSS NATURAL JUSTICE AND SO HE PRAYED THAT THE APPEAL MAY BE RESTORED BACK TO THE LD. CIT(A) TO BE DECIDED ON MERIT. 3. THE PLEA OF THE LEARNED AR, TO RESTORE BACK TO L D. CIT(A) HAS BEEN VEHEMENTLY OPPOSED BY THE LEARNED DR AND DOES NOT WANT US TO I NTERFERE IN THE IMPUGNED ORDER OF LD. CIT(A). 4. AFTER HAVING HEARD BOTH THE PARTIES, WE NOTE THA T THE LD. CIT(A) PASSED THE IMPUGNED ORDER EX PARTE THOUGH AMPLE OPPORTUNITY WA S GIVEN TO THE ASSESSEE. BEFORE US, THE LD. AR PLACED AN AFFIDAVIT EXPLAINING THAT ON T HE LAST DATE OF HEARING I.E. ON 28.03.2017 SHRI PANKAJ BAID, WHO WAS TO APPEAR BEFORE THE LD. CIT(A) FELL ILL AND WAS RUNNING OF HIGH FEVER SINCE MORNING. HENCE, HE COULD NOT ATTEND BE FORE THE LD. CIT(A) TO REPRESENT THE CASE AND THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE. WE NOTE THAT ASSESSEE HAD BEEN FOLLOWING UP THE APPEAL REGULARLY AND HAD SOUGHT AD JOURNMENT BY MOVING ADJOURNMENT APPLICATION TILL 28.09.2016. HOWEVER, DUE TO HIGH FEVER ON 28.03.2017, THE LD. AR WAS PREVENTED FROM APPEARING BEFORE THE LD. CIT(A), WHI CH RESULTED IN HIM PASSING THE EX PARTE ORDER. SINCE THE IMPUGNED ORDER IS AN EX-PARTE ORD ER PASSED WITHOUT HEARING THE LEARNED AR OF THE ASSESSEE, AND THERE IS A REASONABLE CAUSE FO R THE LD. AR NOT ATTENDING THE APPELLATE PROCEEDINGS, WE ARE OF THE OPINION THAT ASSESSEE SH OULD BE GRANTED ONE MORE OPPORTUNITY BEFORE THE FIRST APPELLATE AUTHORITY. WE NOTE THAT THE ORDER BEING PASSED WITHOUT HEARING THE LD. AR IS FRAGILE FOR VIOLATION OF NATURAL JUST ICE. THEREFORE WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER B ACK TO THE FILE OF THE LD. CIT(A)AND DIRECT HIM TO DECIDE THE APPEAL AFRESH AFTER HEARIN G THE ASSESSEE IN ACCORDANCE WITH LAW. 3 ITA NO. 88/KOL/2018 RAGHUPATI GOODS PVT. LTD., AY 2008-09 ASSESSEE IS ALSO DIRECTED TO COOPERATE IN THE APPEL LATE PROCEEDING BEFORE THE LD. CIT(A) WITHOUT FAIL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE, 2019. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3RD JUNE, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. RAGHUPATI GOODS PVT. LTD., 29B, RA BINDRA SARANI, 4 TH FLOOR, ROOM NO. 409, KOLKATA-700 073. 2 RESPONDENT ITO, WARD-2(2), KOLKATA. 3 4 5 CIT(A)-1, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR