NABIN DAS,KOLKATA vs. ITO, WARD - 50(3), KOLKATA

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ITA 1788/KOL/2019Status: DisposedITAT Kolkata20 December 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed the order ex parte without providing a reasonable opportunity to the assessee, which violates natural justice. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee contended that they were not given an effective opportunity of hearing due to circumstances beyond their control. The Revenue could not provide proof of service of notices.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex parte without providing an adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 05.12.2019Pronounced: 20.12.2019

Nabin Das Vs. Income-tax Officer, Wd-50(3), Kolkata (PAN: ALBPD9048D) Appellant Respondent Date of Hearing 05.12.2019 Date of Pronouncement 20.12.2019 For the Appellant Shri Manish Tiwari, FCA For the Respondent Shri Jayanta Khanra, JCIT, Sr. DR ORDER This is an appeal preferred by the assessee against the order of Ld. CIT(A)-15, Kolkata dated 20-06-2019 for the assessment year 2013-14.

2.

At the outset itself, it is noted that the impugned order is an ex parte order passed by the Ld. CIT(A)and that only three notices were issued to the assessee fixing the date of hearing on 30.05.2019, 10.06.2019 and 20.06.2019. The Ld. AR submitted before us that the Ld. CIT(A) has erred in deciding the appeal ex parte without allowing effective and adequate opportunity of hearing. He also submitted that the ex parte view taken by the Ld. CIT(A) for non-compliance of notices u/s. 250 which was due to circumstances beyond the control of the assessee. It is noted that no proof for servicing of notice upon the assessee could be brought to my notice by the Ld. DR at the time of hearing. Thus, according to me, the Ld. CIT(A) has passed the order ex parte, without giving reasonable opportunity to the assessee which is violative of natural justice. Therefore, I am inclined to set aside the order of the Ld. CIT(A) and remand the matter back to the file of Ld. CIT(A) for de novo adjudication of appeal on merits after hearing the assessee in accordance to law. The assessee is directed to participate in the appellate proceedings diligently.

3.

In the result, the appeal of assessee is allowed for statistical purposes. Order is pronounced in the open court on 20 December, 2019.

Sd/- (Aby. T. Varkey) Jd.(Sr.P.S.) Dated :20th December, 2019 JudicialMember Copy of the order forwarded to:

1.

Appellant – Shri Nabin Das, 88, 2 No. Kholisha Kota Pally, PO Italgacha, North Dum Dum, Kolkata-700 079 Respondent – ITO, Ward-50(3), Kolkata. 2 3. CIT(A)-15, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

DR, ITAT, Kolkata. (sent through e-mail)

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