DCIT, Circle - 1, Kolkata, Kolkata V. M/s. McNally Bharat Engineering Company Limited, Kolkata

ITA 100/KOL/2011

• Counselvise Citation: 10023514 RSA 2011
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-02-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 13-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S M SURANA
• Assessee Lawyers: S K ROY
• Keywords: Opportunity of being heard; Principle of natural justice; Block assessment

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA [ . . . . , ,, , . . ! ! ! ! . , '# '# '# '# ] [BEFORE SHRI N. VIJAYA KUMARAN, JM & SHRI C. D. RAO, A.M.] $ $ $ $ / I.T.A NO.100/KOL/2011 %& '( %& '( %& '( %& '(/ // / BLOCK ASSESSMENT YEAR : 1991-92 TO 2001-02 SIKHA JAIN -VS.- ASSTT. COMMISSIONER OF INCOME TAX KOLKATA. [PAN : ACKPJ 1946 J] CENTRAL CIRCLE-XX, KOLKATA. [ *+ *+ *+ *+ /APPELLANT ] ]] ] [ -.*+ -.*+ -.*+ -.*+/ // / RESPONDENT ] ]] ] *+ *+ *+ *+ / FOR THE APPELLANT : SHRI S. M. SURANA -.*+ -.*+ -.*+ -.*+ / FOR THE RESPONDENT : SHRI S. K. ROY / 0 !# / 0 !# / 0 !# / 0 !# /DATE OF HEARING : 09. 11. 2011 1' 0 !# 1' 0 !# 1' 0 !# 1' 0 !# /DATE OF PRONOUNCEMENT : 18.11.2011 '2 /ORDER . . . . , PER N. VIJAYA KUMARAN, J. M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST OR DER OF LD. CIT(A)-III, KOLKATA DATED 16.03.2009 FOR BLOCK ASSESSMENT YEAR 1991-92 TO 200 1-02 UNDER SECTION 158BD OF THE INCOME TAX ACT. 2. LD. COUNSEL FOR THE ASSESSEE WHILE SUBMITTING HI S ARGUMENTS PLEADED THAT LD. CIT(A) SHOULD HAVE DECIDED THE APPEAL ON MERITS BASED ON T HE MATERIAL AVAILABLE AND HE WAS NOT JUSTIFIED IN DISMISSING THE APPEAL FOR NON-PROSECUTION. 3. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATI VE OBJECTED FOR THE PLEA RAISED BY THE LD. COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD INCLUDING THE PRECEDENTS. THE OPPORTUNITY WAS NOT GIVEN TO TH E ASSESSEE TO CONTEST THE APPEAL ON MERITS AS THE [ ITA NO. 100/KOL/2011] 2 LD. CIT(A) HAS NOT DISPOSED OF THE APPEAL ON MERITS . IT IS UNDER SECTION 158BD ASSESSMENT AND ALL THE MATERIALS SHOULD BE AVAILABLE ON THE CASE RECOR DS FOR DISPOSAL ON MERITS. HENCE, BY APPLYING PRINCIPLE OF NATURAL JUSTICE, WE SET ASIDE THE ORDE R OF LD. CIT(A) WHO DISMISSED THE APPEAL FOR NON- PROSECUTION OF THE ASSESSEE AND THE LD. CIT(A) HAS NOT DECIDED THE APPEAL ON MERITS BASED ON THE MATERIAL AVAILABLE. HENCE, OBJECTION TAKEN BY THE L D. COUNSEL FOR THE ASSESSEE IS QUITE JUSTIFIED AND IN ACCORDANCE WITH LAW. THE ASSESSEE SHOULD HAVE BE EN GIVEN ONE MORE OPPORTUNITY TO CONTEST THE APPEAL BEFORE LD. CIT(A) ON MERITS. IT IS NEEDLESS TO MENTION THAT LD. CIT(A) SHOULD AFFORD SUFFICIENT OPPORTUNITY OF BEING HEARD TO BOTH THE P ARTIES. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE DEPARTMENT FOR PROPER DISPOSAL OF THE APPEAL ON MERITS IN ACCORDANCE WITH LAW. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. '2 '2 '2 '2 #' #' #' #' 3 4 56 3 4 56 3 4 56 3 4 56 !# !# !# !# ORDER PRONOUNCED IN THE COURT ON 18.11.2011. SD/- SD/- [ . . . . 7 77 7. .. .'58 '58 '58 '58 , '# '# '# '# ] [ . . . . , ,, , ] [ C. D. RAO ] [ N. VIJAYAKUMARAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER D ATED : 18TH NOVEMBER, 2011. '2 0 -%% 9''/ COPY OF THE ORDER FORWARDED TO: 1. *+ /APPELLANT : SIKHA JAIN, 46A, RAFI AHMED KIDWAI RO AD, KOLKATA-700 016. 2 . -.*+ / RESPONDENT : ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE XX, KOLKATA. 3. %2 - / CIT, 4. %2 ()/ CIT(A), KOLKATA. 5. 7%4 -%/ DR, KOLKATA BENCHES, KOLKATA [. -%/ TRUE COPY] '2/ BY ORDER, /ASSTT REGISTRAR [KKC BC %D %E /SR.PS]