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Income Tax Appellate Tribunal, ‘D’ BENCH,KOLKATA
Before: Shri Partha Sarathi Chaudhury & Shri Dr. Arjun Lal Saini
PER BENCH:
These appeals preferred by the assessee emanate from the separate orders of the Ld. Commissioner of Income Tax (Appeals) [in short (Ld. CIT(A)], 13, Kolkata dated 06-07-2016 and 28-06- 2016 on the following respective grounds:- Grounds of Appeal preferred for the A.Y 1990-91 (by the assessee
1. For that the Ld. CIT (A) erred in dismissing the appeal of the appellant by making various observations which are entirely incorrect and against facts.
2. For that the Ld. CIT (A) ought to have properly considered and appreciated written submissions made by the appellant in the course of hearing of the appeal and ought to have also taken note of and considered the facts on record properly.
3. For that observations made by the Ld. CIT (A) about non appearance of the appellant as noted by him on various dates is not correct as from time to time either appearances have been made or written submissions have been filed and, accordingly, the matter ought to have been properly decided on merits.
2 & 1885/Kol/2016 Shri Kush Mishra 4. For that the Ld. CIT (A) failed to decide the grounds taken before him properly and has confirmed the order of assessment without assigning any reasons and the basis thereof.
5. For that the Ld. CIT(A) erred in confirming the addition of Rs. 25,000/ on the alleged grounds which pertained to exchange of old notes.
For that the Ld. CIT(A) erred in confirming the addition of Rs. 4,06,466/ added by the A.O. as undisclosed income of the appellant.
For that further grounds of appeal may kindly be allowed to be taken at the time of hearing of the appeal.
Grounds of Appeal preferred for the A.Y 1991-92 ( by the assessee)
1. For that the Ld. CIT (A) erred in dismissing the appeal of the appellant by making various observations which are entirely incorrect and against facts.
2. For that the Ld. CIT (A) ought to have properly considered and appreciated written submissions made by the appellant in the course of hearing of the appeal before different CIT (A) and ought to have also taken note of and considered the facts on record.
3. For that observations made by the Ld. CIT (A) about non appearance of the appellant as noted by him on various dates is not correct as from time to time either appearances have been made or written submissions have been filed and, accordingly, the matter ought to have been properly decided on merits.
4. For that the Ld. CIT (A) failed to decide the grounds taken before him and has confirmed the order of assessment without assigning any reasons and the basis.
For that further grounds of appeal may kindly be allowed to be taken at the time of hearing of the appeal.
3 & 1885/Kol/2016 Shri Kush Mishra 2. At the time of hearing before us the ld.DR for the revenue was absent on medical grounds, petition for adjournment being filed at the time of hearing before us. This is rejected by the Bench.
That at the very outset on perusal of records for both the assessment years under consideration, we find that at the time of hearing before the 1st appellate authority no one appeared on behalf of the assessee. That for both the assessment years under consideration there was no adjudication at the first appellate stage by the ld. CIT(A). The rights and liabilities of the assessee through proper hearing is yet to be decided by the 1st appellate authority. The principle of natural justice demands that the matter involved in both the appeals filed by the assessee be set aside back to the file of the ld. CIT(A). The rights and liabilities were not determined by the CIT(A) since order passed exparte. Under these circumstances, we arrive at our considered view for proper determination of rights and liabilities this case should be set aside back to the file of the ld. CIT(A) for his fresh adjudication after hearing the parties. We order accordingly. The grounds raised by the assessee for both the assessment years are allowed for statistical purpose.