What did the Tribunal hold?

The tribunal restored the matter to the CIT(A) for de novo adjudication. The CIT(A) was directed to pass a speaking order after providing the assessee with a sufficient opportunity to be heard.

The assessee could not present their case before the CIT(A) due to circumstances beyond their control. The CIT(A) did not pass an order on merits and failed to consider the assessment record.

What were the issues?

Whether the principles of natural justice were violated by the CIT(A) in not providing the assessee with an adequate opportunity to be heard.

Bablu Patra vs A.C.I.T., Circle-48 | ITAT Kolkata 2020

Income Tax Appellate Tribunal, “B”, BENCH KOLKATA

Before: SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM

For Appellant: Shri Subash Agarwal, Advocate

For Respondent: Smt. Ranu Biswas, Addl. CIT

Hearing: 31/10/2019Pronounced: 10/01/2020

आदेश / O R D E R Per Bench:

The captioned appeal filed by the assessee, pertaining to assessment year 2015-16, is directed against the order passed by the Commissioner of Income Tax (Appeal)-14, Kolkata in appeal no. CIT(A), Kolkata-14/10094/2017-18, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (in short the “Act”) dated 14/12/2017.

At the outset itself, ld. Counsel submitted that assessee could not plead his case before ld. CIT(A), as the circumstances was beyond his control, therefore, one more opportunity should be given to the assessee to plead his case before ld. CIT(A). Ld. D.R. did not have any objection if the matter is remitted back to the file of ld. CIT(A).

Bablu Patra Assessment Year:2015-16 3. We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other material available on record. We note that the ld. CIT(A) did not pass order on merit and did not consider the assessment record while adjudicating the issue hence it is a violation of principle of natural justice. We note that it is settled law that principles of natural justice and fair play require that the effected party is granted sufficient opportunity of being heard to plead his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is allowed.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Court on 10.01.2020

BABLU PATRA,KOLKATA vs. A.C.I.T., CIRCLE-48, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments