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Income Tax Appellate Tribunal, “D”, BENCH KOLKATA
Before: SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM
आदेश / O R D E R Per Dr. A. L. Saini:
The captioned appeal filed by the assessee , pertaining to assessment year 2012-13 is directed against the order passed by the Commissioner of Income Tax (Appeal)-18, Kolkata, 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 30.03.2015.
The appeal filed by the assessee is barred by limitation by 110 days. The assessee moved a petition requesting to condone the delay.
Pristine Art Gallery Pvt. Ltd. Assessment Year:2012-13 We have heard both the parties on this preliminary issue and having regard to the reasons given in the petition, we condone the delay and admit the appeal of the assessee for hearing.
The grounds of appeal raised by the assessee are as follows:
3. For that the order passed by the ld. CIT(A) is bad in law since the ld. CIT(A) has not decided the issues ground wise in respect of the grounds raised
by the appellant in the Memo of Appeal.
4. For that the ld. CIT(A) is bad in law since the order passed is not any speaking order nor the ld. CIT(A) has looked into the assessment records and relevant materials to conclude that the order of the ld. A.O. cannot be interfered with.
4.At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(A) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The ld. Counsel for the assessee contended that in the interest of justice, another opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee.
We note that the ld. CIT(A) did not consider the assessment records while adjudicating the issue. We note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him 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 contest 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 Page | 2
Pristine Art Gallery Pvt. Ltd. Assessment Year:2012-13 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 10.05.2019