Ajit Kumar Jindal, Kolkata V. J.C.I.T(OSD), CC--XX, Kolkata

ITSSA 56/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9198 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 22-07-2020
• Assessment Year: 2006-2007
• Appeal Filed On: 17-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: IMOKABA JAMIR
• Keywords: Principle of natural justice; Non passing of speaking order; Right to appeal; Set aside
• Section: 205

Judgement Text

1 IT (SS) 56 & 57 /KOL/2020 AY 20 06 - 07 & 2010 - 11 AJIT KR. JINDAL , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM ] IT (SS) NO. 56/KOL/2020 ASSESSMENT YEAR: 20 06 - 07 IT(SS) NO. 57/KOL/2020 ASSESSMENT YEAR: 20 10 - 11 AJIT KUMAR JINDAL PAN: AFDPJ 4129H VS. J .C.I.T (OSD) C.C - XX, KOLKAT A APPELLANT RESPONDENT DATE OF HEARING 2 2 .07 .20 20 DATE OF PRONOUNCEMENT 11 . 0 8 .20 20 FOR THE APP ELLANT NONE APPEARED FOR THE RESPONDENT SHRI IMOKABA JAMI R , CIT /DR ORDER SHRI A. T. VARKEY, JM BOTH THESE APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE COMMON ORDER OF LD. CIT(A) - 20 , KOLKATA DATED 24 - 09 - 2019 FOR THE ASSESSMENT YEAR S 2006 - 07 AND 2010 - 11. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, WE NOTE THAT THE IMPUGNED ORDER IS AN EX PARTE PASSED WITHOUT HEARING THE ASSESSEE. THOUGH THE LD. CIT(A) NOTES THAT HE HAS SENT NOTICES OF HEARING, BUT THERE IS NO MENTION ABOUT THE DATE OF HEARING OR PROOF OF S ERVICE OF NOTICES. THE LD. CIT(A) HAS SAID THAT THE SUBMISSIONS WERE FILED BY THE LD.AR OF THE ASSESSEE. 3. A PERUSAL OF THE IMPUGNED ORDER(S) OF THE LD. CIT(A), WE NOTE THAT THE LD. CIT(A) HAS NOT DISCUSSED ANYTHING ABOUT CONTENT OF THE WRITTEN SUBMI SSIONS AND HAS NOT ADDRESSED THE WRITTEN SUBMISSIONS OF THE ASSESSEE NOR THE STATEMENT OF FACTS . AND THE LD. CIT(A) HAS DISMISSED THE APPEALS WITHOUT PASSING A SPEAKING ORDER AND AS STATED (SUPRA) HAS NOT DELIBERATED THE CONTENTS/ARGUMENTS OF THE ASSESSEE, WHICH IS STATED IN THE WRITTEN SUBMISSION , WHICH ACTION OF THE LD. CIT(A) CANNOT BE COUNTENANCED. 2 IT (SS) 56 & 57 /KOL/2020 AY 20 06 - 07 & 2010 - 11 AJIT KR. JINDAL 4. IT SHOULD BE KEPT IN MIND THAT IF AN ASSESSEE IS AGGRIEVED BY THE ORD ER OF THE AO, THEN IT (ASSESSEE) HAS A STATUTORY RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(A). THIS VALUABLE/STATUTORY RIGHT OF THE ASSESSEE CANNOT BE LIGHTLY BRUSHED ASIDE BY PASSING NON SPEAKING ORDER. WE EXPECT THE ASSESSEE TO BE DILIGENT WHILE PURSU ING THE APPEAL. HOWEVER, THE IMPUGNED ORDERS ARE BAD IN LAW FOR VIOLATION OF NATURAL JUSTICE AND FOR NOT GIVING REASONED ORDER . W E ARE INCLINED TO SET ASIDE THE IMPUGNED ORDERS AND THE APPEAL IS RESTORED BACK TO HIM WITH DIRECTION TO PASS A SPEAKING ORDER BY GOING THROUGH THE STATEMENTS OF FACTS AS WELL AS WRITTEN SUBMISSIONS/DOCUMENTS, IF ANY, FILED BY THE ASSESSEE. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND TO APPEAR OR/AND FILE NECESSARY PAPERS BEFORE HIM, IF ADVISED TO DO SO AND IF THE ASSESSEE INTEND S TO APPEAR , HE SHOULD APPEAR EITHER HIMSELF OR THROUGH HIS LD. AR OR FILE WRITTEN SUBMISSIONS. THE LD. CIT(A) SHALL PASS HIS ORDER(S) CONSIDERING THE CONTENTIONS THAT WOULD BE RAISED BY THE ASSESSEE VERBALLY OR ORALLY OR BY WAY OF WRITTEN SUBMISSIONS. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11 AUG. 2020 . SD/ - SD/ - ( J. SUDHAKAR REDDY) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIALMEMBER DATED : 11 AUG. 2020 **PP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRIAJIT KUMAR JINDAL 205 RABINDRASARANI, KOLKATA - 7. 2 RESPONDENT THE JCIT (OSD) C.C XX, KOLKATA - 700069. 3. 4. 5. CIT(A) - 4 , KOLKATA (SENT THROUGH E - MAIL) CIT - , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E - MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR