Nafees Ahmed, Kolkata V. ACIT, CIR-52, KOLKATA, Kolkata

ITA 902/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1505 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 19-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: N O N E
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO.902/KOL/2015 NAFEES AHMED, AY 2009-10 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 902/KOL/2015 ASSESSMENT YEAR: 2009-10 NAFEES AHMED (PAN:ACWPA9696C) VS. ASSISTANT COMMISS IONER OF INCOME-TAX CIRCLE-52, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 23.08.2017 DATE OF PRONOUNCEMENT 06.09.2017 FOR THE APPELLANT SHRI MIRAJ D. SHAH, AR FOR THE RESPONDENT N O N E ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-7, KOLKATA DATED 09.03.2015 FOR AY 2009-10. NONE APPEARED ON BEHALF OF THE REVENUE. AFTER HEARING THE LD. AR AND CONSIDERING THE MATERIAL AVAILABLE O N RECORD, WE DISPOSE OF THE APPEAL EX PARTE QUA THE REVENUE. 2. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE DREW OUR ATTENTION TO THE FACT THAT THE STAFF OF THE LD. COUNSEL REQUESTED FOR ADJOURNM ENT WHICH HAS NOT BEEN ALLOWED BY THE LD. CIT(A). THE LD. COUNSEL ALSO PLACED BEFORE US THE AFFIDAVIT SWORN BY THE ASSESSEE THAT HE WAS SUFFERING WITH HIGH VIRAL FEVER AND AS A RES ULT HE COULD NOT MEET AND INSTRUCT HIS LD. AR WITH THE SUPPORTING DOCUMENTS TO BE FILED BEFORE THE LD. CIT(A). HENCE, ADJOURNMENT WAS SOUGHT FOR BUT THE LD. CIT(A) DECIDED THE APPEA L EX PARTE QUA THE ASSESSEE ON THE MATERIAL AVAILABLE ON RECORD. THEREFORE, THE LD. C OUNSEL FOR THE ASSESSEE PRAYED BEFORE THE BENCH TO RESTORE THE MATTER BEFORE THE LD. CIT(A) A FTER SETTING ASIDE THE IMPUGNED ORDER. 2 ITA NO.902/KOL/2015 NAFEES AHMED, AY 2009-10 3. WE HAVE HEARD THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAVE PE RUSED THE AFFIDAVIT SWORN BY THE ASSESSEE EXPLAINING THE CAUSE FOR NON APPEARANCE BEFORE THE LD. CIT(A). WE FIND THAT THE ASSESSEE WAS DOWN WITH HIGH FEVER ON THE DATE WHEN THE APPEA L WAS FIXED FOR HEARING WHICH WE ARE OF THE OPINION IS A REASONABLE CAUSE WHICH PREVENTE D THE ASSESSEE FROM NON-APPEARANCE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE TO ADJUDICATE THE MATTER AFRESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON 16.10.2017 AND TO COOPERAT E IN THE APPELLATE PROCEEDINGS. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 06.09.2017 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6 TH `SEPTEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI NAFEES AHMED, C/O, D. J. SHAH & CO ., KALYAN BHAVAN, 2, ELGIN ROAD, KOLKATA-700 020. 2 RESPONDENT ACIT, CIRCLE-52, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY