Utkarsh Vintrade Pvt. Ltd., Kolkata V. I.T.O.Ward-7(2), Kolkata

ITA 101/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4494 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 21-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Opportunity of being heard; Assessment record; Condonation of delay; Set aside
• Section: 143(3); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.101/KOL/2019 ( / ASSESSMENT YEAR: 2012-13) UTKARSH VINTRADE PVT. LTD. 8, CAMAC STREET, SHANTINIKETAN BUILDING, KOLKATA VS. ITO, WARD-7(2), KOLKATA ./ ./PAN/GIR NO.: AABCU 1774 H (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY :SHRI SUPRIYO PAL, JCIT SR. D.R. / DATE OF HEARING : 16/12/2019 /DATE OF PRONOUNCEMENT : 26/02/2020 / O R D E R PER DR.A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTA INING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-1, KOLKATA IN APPEAL NO. 25629/CIT(A)-1/WA RD-1(2)/2015-16, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY TH E ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DA TED 26/03/2015. 2. THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LI MITATION BY 31 DAYS. THE ASSESSEE FILED A PETITION FOR CONDONATION OF DELAY. WE HAVE EXAMINED THE PETITION FOR CONDONATION OF DELAY AND HAVING REGARD TO THE REASO NS GIVEN IN THE PETITION, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. UTKARSH VINTRADE PVT. LTD. ITA NO.101/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 4. WE HAVE HEARD THE LD. D.R. FOR THE REVENUE AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF ASSESSEE HOWEVER LD. DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR TH E APPELLANT REVENUE. WE HAVE GONE THROUGH THE IMPUGNED ORDER OF LD CIT(A) A ND NOTICED THAT LD. CIT(A) HAS NOT CONSIDERED THE ASSESSMENT RECORDS AND AS WE LL AS ASSESSMENT ORDER TO ADJUDICATE THE ISSUE INVOLVED IN ASSESSEES APPEAL. WE ALSO NOTE THAT THE LD. CIT(A) DID NOT PASS ORDER ON MERITS.WE NOTE THAT IN THE AS SESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS CARRIED OUT U/S 1 43(3) OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A), IS AN EX P ARTE ORDER AND NON-SPEAKING ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMEN TS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY TO CON TEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY SHOULD BE GRANTED TO THE ASSESSEE.THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THE MATTER BAC K TO THE FILE OF LD.CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFOR DING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 26.02.2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 26/02/2020 ( SB, SR.PS ) UTKARSH VINTRADE PVT. LTD. ITA NO.101/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. UTKARSH VINTRADE PVT. LTD. 2. ITO, WARD-7(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATABENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES