ADITYA SARAF,KOLKATA vs. ITO, WARD - 43(1), KOLKATA, KOLKATA

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ITA 1877/KOL/2018Status: DisposedITAT Kolkata16 January 2019AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found a violation of the principles of natural justice. It was deemed appropriate to club the appeals against the Section 154 orders with the pending quantum appeal for proper adjudication.

What were the facts?

The assessee filed appeals against ex-parte orders passed by the CIT(A) for three assessment years. The assessee contended that these orders were passed without adjudicating the main appeal and without adequate opportunity.

What were the issues?

Whether ex-parte orders passed by the CIT(A) without proper adjudication and opportunity to the assessee are valid. Whether appeals against Section 154 orders should be clubbed with the main quantum appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

Heard together (3 matters)

I.T.A. No. 1875/Kol/2018
I.T.A. No. 1876/Kol/2018
I.T.A. No. 1877/Kol/2018

Read from the judgment's own cause title. This page is filed under one of them.

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.

2.

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: 2008-09 I.T.A. No. 1876/Kol/2018 Assessment Year: 2009- 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.

4.

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.

3.

In the result, all these appeals of the assessee are allowed for statistical purposes, in above terms.

Kolkata, the 16th day of January, 2019.

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