JAMAL HAIDER,KOLKATA vs. I.T.O.,WARD-21(3), KOLKATA

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ITA 1646/KOL/2019Status: DisposedITAT Kolkata29 November 2019AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee did not get a proper opportunity to be heard before the CIT(A). Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee claimed to have filed an adjournment application via email on the last date of hearing, but it was not considered.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the assessee's adjournment request and providing a reasonable opportunity of being heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C(SMC

Before: Shri A. T. Varkey, JM]

Hearing: 25.11.2019Pronounced: 29.11.2019

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-18, Kolkata dated 15-05-2019 for the assessment year 2011-12, which is an ex parte order.

2.

At the outset itself, the assessee, who appeared in person drew our attention to page nos. 11 and 12 of the paper book, wherein we note that the assessee had put in an adjournment application through e-mail on the last date of hearing fixes by the Ld CIT(A) of his appeal i.e. on 10.05.2019. Therefore, according to him, the Ld. CIT(A) ought not to have dismissed the appeal when the adjournment was sought and without hearing the assessee. Hence, according to him, without giving reasonable opportunity the order impugned was passed is in violation of natural justice. And he pleaded for one more opportunity before Ld CIT(A). Taking note of the aforesaid facts, I am of the considered view that assessee did not get proper opportunity before the Ld. CIT(A), 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 on merits after hearing the assessee and the assessee is directed to appear on 16.12.2019 before the Ld. CIT(A) and the Ld. CIT(A) may hear the appeal on that date or fix the next date of hearing and thereafter pass a speaking order while disposing of the appeal on merits . 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 29th November, 2019. Sd/- (Aby. T. Varkey) Jd.(Sr.P.S.) Judicial Member Dated :29th November, 2019 Copy of the order forwarded to:

1.

Appellant Shri Jamal Haider, 294, Jodhpur Park, Kolkata-700 068. Respondent – ITO, Ward-21(3), Kolkata. 2 3. CIT(A)-18, Kolkata (sent through e-mail)

4.

CIT- , Kolkata.

5.

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

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