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Income Tax Appellate Tribunal, “D” BENCH : KOLKATA
Before: Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM]
Shri Praveen Kumar Agarwal -vs.- D.C.I.T., Central Circle-3(1), Kolkata Kolkata [PAN : ACSPA 4725 A] (Respondent) (Appellant) For the Appellant : Shri Rajeeva Kumar, Advocate For the Respondent : Shri A.K.Tiwari, CIT Date of Hearing : 05.02.2018. Date of Pronouncement : 09.02.2018. ORDER Per N.V.Vasudevan, JM
This is an appeal by the Assessee against the order dated 08.06.2016 of C.I.T.(A)-21, Kolkata relating to A.Y.2013-14..
The Assessee is an individual. For A.Y.2013-14 an order of assessment u/s 143(3) r.w.s. 153(A) of the Income Tax Act, 1961 (Act) passed by the AO determining the total income of the assessee at Rs.18,87,76,50/-. The assessee filed appeal before CIT(A) challenging one of the additions made by the AO viz. Rs.1,05,00,000/- on account of service tax i.e. for short payment out of service tax collected by the group (Praveen Agarwal Gateway Financial).
The appeal was filed by the assessee before CIT(A) on 08.08.2014. The appeal before CIT(A) was fixed from time to time. The CIT(A) has referred to the different dates of hearing of the appeal in his order at page-2 as follows :-
Shri Praveen Kumar Agarwal A.Yr.2013-14 “The relevant records show that notices for the hearing of appeal have been issued on Various dates but the appellant or hls Authorized Representative have not appeared. It ts seen that the notices have been Issued on .24.04.2015, 01.06.2015 and 23.06.2015 but the appellant did not comply. Later on the concerned A.O, was directed, vide letter NO.241 elated 16.07.2015. to serve the ITNS -37 on the appellant. The A.O, informed vide letter no.254 dated 24.07.2015 that the ld, A/R of the assessee was called to his office and the referred notice was handed over to him. The ld. A/R. filed an application for adjournment from 31.07.2015 to some dates in August. Accordingly the case was adjounned to 18.08.2015. However, the appellant and the Ld. A/R did not appear on 18.08.2015. However, on 26.08.2015, the Ld, A/R filed a letter saying that his offlce was closed so he could not appear and he sought adjournment. The Income Tax Department was functoning on 18.08.2015. Again on 03.05.2016, another notice was issued and the hearing was fixed on 18.05.2016 but again there was no compliance. “
Since there was a failure on the part of the assessee to participate in the proceedings before CIT(A), the CIT(A) proceeded to dispose of the appeal exparte. He found no grounds to interfere with the order of AO and dismissed the appeal of the assessee.
Aggrieved by the order of CIT(A) the assessee has preferred the present appeal before the tribunal.
We have heard the rival submissions. It appears that on 18.08.2015 when the appeal was fixed before CIT(A) the authorized representative of the assessee did not appear. However on 26.08.2015 the AR of the assessee filed a letter explaining the reasons for non appearance on 18.08.2015. The appeal was again fixed for hearing on 03.05.2016. It can be seen that there has been a wide gap between the date of the earlier hearing and the fresh date of hearing 3.5.2016. The ld.counsel appearing for the assessee before the tribunal made a statement across the bar that Shri N.K. Agarwal AR of the assessee who appeared before CIT(A) had informed him that the last notice dated 03.05.2016 was not received by the assessee. Accepting the stand taken by the ld. Counsel for the assessee and taking note of the long gap between the last hearing before 2
Shri Praveen Kumar Agarwal A.Yr.2013-14 the CIT(A) and the erlier hearing prior to the last hearing, we are of the view that the assessee did not have proper opportunity of being heard before CIT(A). In the interest of justice we set aside the order of CIT(A) and restore the issue raised by the assessee before CIT(A) to decide afresh on merits. The CIT(A) will afford opportunity of being heard to the assessee and decide the appeal in accordance with law. For statistical purposes the appeal of the assessee is treated as allowed.
In the result the appeal of the assesse is treated as allowed for statistical purpose.
Order pronounced in the Court on 09.02.2018.