Income Tax Appellate Tribunal - Kolkata
Sanat Kumar Bhattacherjee, Kolkata vs Acit,Circle, Haldia, Haldia on 16 March, 2018
आयकर अपील य अधीकरण, यायपीठ - "D" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "D" KOLKATA
Before Shri Aby T. Varkey, Judicial Memberand
Dr.A.L. Saini, Accountant Member
IT A No.209/Kol/2017
Assessment Year :2004-05
Sanat Kr. Bhattacherjee V/s. ACIT, Circle Haldia,
C/OA.Kayes& Co. 231, Khanjanchawk,
Kamalalaya Centre, Haldia
156A, Lenin Sarani,
Kolkata-700 013
[P AN No. ADFPB 6426 K]
अपीलाथ /Appellant .. यथ /Respondent
अपीलाथ क ओर से/By Appellant Shri U.N. Purohit, FCA
यथ क ओर से/By Respondent Shri Arindam Bhattacherjee, Addl. CIT-DR
सन
ु वाई क तार ख/Date of Hearing 05-03-2018
घोषणा क तार ख/Date of Pronouncement 16-03-2018
आदे श/O R D E R
PER Dr. A.L. Saini, Accountant Member:-
This captioned appeal filed by the assessee, pertaining to assessment year 2004-05, is directed against an order passed by Ld. Commissioner of Income Tax (Appeals)-7, Kolkata, in appeal No.525/CIT(A)-7/Kol/Cir-27/14-15, dated 19.08.2016, which in turn arises out of an order passed by the Assessing Officer u/s 271(1)(c) of the Income Tax Act, 1961 ( hereinafter referred to as the 'Act'),dated 05.03.2014.
2. At the outset, itself, Ld. counsel for the assessee pointed out that the impugned order is an ex parte order and therefore assessee could not ITA No.209/Kol/2017 A.Y. 2004-05 Sanat Kr. Bhattacherjee Vs. ACIT, Cir. Hld. Page 2 argue and plead his case before Ld. CIT(A), therefore, he prayed before us that the matter may be remitted back to the file of Ld. CIT(A) for fresh adjudication. The Ld. DR for the Revenue did not have any objection if the matter is remitted back to the file of Ld. CIT(A).
3. We note that in the assessee's case under consideration the assessment was carried out u/s. 143(3)/147 of the Act and since the impugned order of Ld. CIT(A), is an ex parte order, we do not wish to make any comment on the merit of the grounds raised by assessee.
4. Since the impugned order is an ex parte order and the assessee could not plead its case before Ld. CIT(A) because of reasons beyond his control and since the ld CIT(A) determined the appeal of assessee against impositions of penalty without hearing the assessee, is against the principles of natural justice. Therefore, we deem it fit to set aside the order impugned and remit back to the file to Ld. CIT(A) for fresh adjudication and we direct the assessee to participate diligently before the ld. CIT(A). For statistical purpose, the appeal of assessee is allowed.
5. In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court 16/03/2018.
Sd/- Sd/-
(Aby. T. Varkey) (Dr. A.L. Saini)
(Judicial Member) (Accountant Member)
*Dkp, Sr.P.S
कोलकाता ।Kolkata
दनांकः- 16/03/2018
ITA No.209/Kol/2017 A.Y. 2004-05
Sanat Kr. Bhattacherjee Vs. ACIT, Cir. Hld. Page 3
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-Sanat Kr. Bhattacherjee, C/o, A.Kayes& Co. 231, Kamalalaya Centre,156A, Lenin Sarani,Kolkata-13
2. यथ /Respondent-ACIT, Circle Haldia Khnjanchawk, Haldia
3. संबं धत आयकर आयु त/ Concerned CIT Kolkata
4.आयकर आयु त- अपील / CIT (A) Kolkata
5. वभागीय त न ध,आयकर अपील य अ धकरण,कोलकाता/ DR, ITAT, Kolkata
6. गाड फाइल / Guard file.
By order/आदे श से, Sr. Private Secretary, Head of Office/DDO आयकर अपील य अ धकरण, कोलकाता ।