Sunita Jajodia, Kolkata v. ITO, WD-36(2), KOLKATA, Kolkata

ITA 458/KOL/2016 | 2009-2010
Pronouncement Date: 15-11-2017 | Result: Allowed

Appeal Details

RSA Number 45823514 RSA 2016
Assessee PAN ACPPJ5904P
Bench Kolkata
Appeal Number ITA 458/KOL/2016
Duration Of Justice 1 year(s) 7 month(s) 30 day(s)
Appellant Sunita Jajodia, Kolkata
Respondent ITO, WD-36(2), KOLKATA, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 15-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted B
Tribunal Order Date 15-11-2017
Assessment Year 2009-2010
Appeal Filed On 16-03-2016
Judgment Text
D IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI JUDICIAL MEMBER ITA NO.458/KOL/2016 ASSESSMENT YEAR:2009-10 SUNITA JAJODIA CHHAPARIA & ASSOCIATES CHARTERED ACCOUNTANTS 8 CAMAC STREET SHANATINIKETAN BUILDING 5 TH FLOOR ROOM NO.2 KOL-700 017 [ PAN NO.ACPPJ 5904 P ] / V/S . INCOME TAX OFFICER WARD-36(2) AAYAKAR BHAWAN POORVA 8 TH FLOOR 110 SHANTI PALLY KOLKATA-107 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI ARINDAM BHATTACHARJEE ADDL. CIT-DR /DATE OF HEARING 01-11-2017 /DATE OF PRONOUNCEMENT 15-11-2017 /O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-10 KOLKATA DATED 22.01.2016. ASSESSM ENT WAS FRAMED BY ITO WARD- 32(2) KOLKATA U/S 143(3) OF THE INCOME TAX ACT 19 61 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 28.10.2011 FOR ASSESSMEN T YEAR 2009-10. PENALTY LEVIED BY ITO VIDE U/S 271(1)(C) DATED 17.12.2013. 2. AT THE TIME OF HEARING WE FIND THAT NEITHER ANY BODY APPEARED ON BEHALF OF ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FI LED. HOWEVER WE NOTICED THAT THE GRIEVANCE OF THE ASSESSEE IN ITS GROUND OF APPEAL I S THAT THE LD. CIT(A) HAS PASSED THE ITA NO.458/KOL/2016 A.Y. 2009-10 SUNITA JAJODIA VS. ITO WD-36(2) KOL PAGE 2 EX-PARTE ORDER WITHOUT GIVING REASONABLE OPPORTUNITY OF BEI NG HEARD. THEREFORE WE DECIDED TO DISPOSE OF THE APPEAL AFTER CONSIDERING THE MATERIALS AVAILABLE ON RECORDS AND IN THE ABSENCE OF THE ASSESSEE. 3. AT THE OUTSET IT WAS OBSERVED THAT THE ASSESSEE BEFORE US IN THE GROUNDS OF APPEAL HAS PLEADED THAT THE IMPUGNED ORDER HAS BEEN PASSED WITHOUT GIVING OPPORTUNITY OF BEING HEARD. 4. HOWEVER ON PERUSAL OF APPELLATE ORDER WE FIND THAT LD. CIT(A) AFFIRMED THE ACTION OF ASSESSING OFFICER AFTER CONSIDERING THE W RITTEN SUBMISSION FILED BY THE ASSESSEE VIDE DATED 19.1.2016 AND ORDERS OF THE AO. THUS IT CANNOT BE CONCLUDED THE ORDER OF THE LD. CIT(A) WAS EX PARTE AND WITHOUT M ENTIONING ANY REASON. BUT WE ALSO NOTICE THAT THE ORDER WAS PASSED BY THE LD. CIT(A) WITHOUT THE PERSONAL APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE. WE F URTHER NOTE THE CASE BEFORE LD. CIT(A) WAS FIXED FOR HEARING ONLY JUST ONE TIME I.E . 19.01.2016 AS EVIDENT FROM THE ORDER OF LD. CIT(A). THEREFORE WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY LD. CIT(A) SHOULD HAVE GIVEN ANOTHER OPPO RTUNITY TO THE ASSESSEE TO APPEAR BEFORE HIM TO EXPLAIN HIS POINTS OF CONTENTIONS. IN THIS REGARD LD. DR ALSO RAISED NO OBJECTION IF THE MATTER IS RESTORED BACK TO THE FIL E OF LD. CIT(A) FOR FRESH ADJUDICATION. THEREFORE IN THIS VIEW OF THE MATTER WE ARE INCLI NED TO REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISED BY ASSESSEE AFRESH AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO ASS ESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPERATE IN THE APPELLATE PROCEED ING. HENCE THIS GROUND OF ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PU RPOSE. 5. IN THE RESULT FOR STATISTICAL PURPOSE THE APPEAL OF ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 15/11/2017 SD/- SD/- ( % ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP SR.P.S ) - 15/11/2017 / KOLKATA ITA NO.458/KOL/2016 A.Y. 2009-10 SUNITA JAJODIA VS. ITO WD-36(2) KOL PAGE 3 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SUNITA JAJODIA CHHAPARIA & ASSOCIATES CHARTERED ACCOUNTANTS 8 CAMAC ST SHANTINIKETAN BUILDINGS 5 TH FL ROOM NO.2 KOLKATA-17 2. / RESPONDENT-ITO WARD-36(2) AAYAKAR BHAWAN POORV A 8 TH FL 110 SHANTI PALLY K OLKATA-107 3. - / CONCERNED CIT 4. - - / CIT (A) 5. . %% / DR ITAT KOLKATA 6. 2 / GUARD FILE. /TRUE COPY/ BY ORDER/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO