Pramod Kumar Rout, Kolkata V. ITO, Wd-12(2), Kolkata, Kolkata

ITA 954/KOL/2014

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6397 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: PRAMOD KUMAR ROUT
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO.954/KOL/2014 PRAMOD KUMAR ROUT, AY- 2010-11 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . , /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 954/KOL/2014 ASSESSMENT YEAR: 2010-11 PRAMOD KUMAR ROUT (PAN:ACHPR9445H) VS. INCOME-TAX OFFICER, WD-12(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 23.04.2018 DATE OF PRONOUNCEMENT 18.05.2018 FOR THE APPELLANT SHRI PRAMOD KUMAR ROUT FOR THE RESPONDENT SHRI S. DASGUPTA, ADDL. CIT, DR ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-XII, KOLKATA DATED 13.03.2014 FOR AY 2010-11. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THE LD. CIT(A) HAS PASSED AN EX PARTE AND NON-SPEAKING ORDER WITHOUT AFFORDIN G REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE ALSO SUBMITTED THAT NO N OTICE OF HEARING WAS SERVED ON THE ASSESSEE FOR THE DATES OF HEARING ON 16.01.2014, 17 .02.2014 AND 13.03.2014 AND IN VIEW OF THIS NO COMPLIANCE WAS POSSIBLE TO BE MADE ON BEHAL F OF THE ASSESSEE. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION. 3. AFTER HEARING BOTH THE SIDES AND ON PERUSAL OF T HE ORDER OF LD. CIT (A) WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE AND NON-SPEAK ING ORDER. A PERUSAL OF THE IMPUGNED ORDER REVEALS THAT THERE IS NO WHISPER HOW THE NOTI CE WAS SERVED ON THE ASSESSEE FOR THE DATES OF HEARING ON 16.01.2014, 17.02.2014 AND 13.0 3.2014. SINCE NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE INFORMING THE DATE OF HE ARING, IT IS NOT UNDERSTOOD AS TO HOW THE 2 ITA NO.954/KOL/2014 PRAMOD KUMAR ROUT, AY- 2010-11 ASSESSEE WOULD BE KNOWING ABOUT THE HEARING FIXED B Y LD. CIT (A). SO, NON-SERVICE OF NOTICE IS DEEMED AS A REASONABLE CAUSE FOR NON-APPE ARANCE ON THE PART OF THE ASSESSEE AND, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT (A ) AND RESTORE THE APPEAL TO HIS FILE FOR FRESH ADJUDICATION ON MERITS BY PASSING A SPEAKING ORDER WITH A DIRECTION UPON THE ASSESSEE TO APPEAR BEFORE LD. CIT(A) ON 27 TH JUNE, 2018. NEEDLESS TO SAY, THE ASSESSEE SHOULD BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 18.05.2018 SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :18TH MAY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PRAMOD KUMAR ROUT, 2/62, SURYA NAGAR, DAYAL UDYOG, 2 ND FLOOR, KOLKATA-700 040. 2 RESPONDENT ITO, WARD-12(2), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY