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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
Date of concluding the hearing : December 26th, 2018 Date of pronouncing the order : January 16th, 2019 O R D E R Per J. Sudhakar Reddy :-
These appeals are filed by the assessee and are directed against the common order of the ld. Commissioner of Income Tax (Appeals) - 13, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 20/06/2018, for all three Assessment Years.
Heard rival contentions. I find that in all these appeal ex-parte orders have been passed by the ld. CIT(A). The assessee before us submitted that the appeal on merits is pending before the ld. CIT(A) and these orders in appeals against the order u/s 154 of the Act, were passed without adjudicating the main appeal and that too without giving the assessee adequate opportunity.
2 Assessment Year: 2008- Assessment Year: 2009-10 I.T.A. No. 1877/Kol/2018 Assessment Year: 2011-12 Aditya Saraf 3. The ld. D/R, though not leaving his ground agreed that it would be better if the ld. CIT(A) deals with the main appeal as well as these appeals against the Section 154 orders, together.
After hearing rival contentions, I am of the considered opinion that there is violation of principles of natural justice in this case. The appeal on the quantum assessment on merits for the very same Assessment Year 2009-10, is pending before the ld. CIT(A)-13, Kolkata. In my view it would be better if these order passed by the ld. CIT(A) against orders u/s 154 of the Act are clubbed with the quantum appeal and adjudicated after giving the assessee adequate opportunity of being heard, in accordance with law.
In the result, all these appeals of the assessee are allowed for statistical purposes, in above terms.
Kolkata, the 16th day of January, 2019.