Appeal details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 1184 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 7 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-12-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2013-2014
Appeal Filed On
16-05-2018
Judgement Text
ITA NO. 1033/KOL/2018 ASSESSMENT YEAR: 2013-2014 N.N. ISPAT PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 1033/KOL/2018 ASSESSMENT YEAR: 2013-2014 N.N. ISPAT PVT. LIMITED,........................... ....................................APPELLANT 25, GANESH CHANDRA AVENUE, 4 TH FLOOR, KOLKATA-700013 [PAN: AACCN0094L] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ......................RESPONDENT CIRCLE-2(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: SHRI S.M. SURANA, ADVOCATE, FOR THE APPELLANT SHRI GAUTAM KUMAR MONDAL, ADDITIONAL CIT, FOR THE R ESPONDEN T DATE OF CONCLUDING THE HEARING : NOVEMBER 21, 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 18, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX(APPEALS)-1, KOLKATA DATE D 28.03.2018 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN THE BUSINESS OF MANUFACTURING OF M.S. INGOT AND M.S . BILLET. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED B Y IT ON 30.09.2013 DECLARING TOTAL INCOME AT NIL. IN THE ASSESSMENT COMPLETED UNDER ITA NO. 1033/KOL/2018 ASSESSMENT YEAR: 2013-2014 N.N. ISPAT PVT. LIMITED 2 SECTION 143(3) VIDE AN ORDER DATED 10.03.2016, THE FOLLOWING ADDITIONS WERE MADE BY THE ASSESSING OFFICER TO THE TOTAL INC OME OF THE ASSESSEE:- (I) DISALLOWANCE UNDER SECTION 36(1)(VA) READ WITH RULE 8D RS. 10,178/ - (II) DISALLOWANCE UNDER SECTION 14A RS. 3,76,686 (III) UNDISCLOSED SALE RS.3,05,12,525/ - 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) CHALLENGING OF THE ADDITIONS MADE BY T HE ASSESSING OFFICER TO ITS TOTAL INCOME AND SINCE THERE WAS NO SATISFAC TORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM F IXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS MISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 28.03.2018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BY THE LD. CIT(APPEALS) ON THREE DIFFERENT DATES IN THE MONTH OF MARCH, 2018 AND ALTHOUGH THE ASSESSEE SOUGHT ADJOURNMENT ON THE SAI D DATES ON THE GROUND THAT ITS AUTHORIZED REPRESENTATIVE WAS BUSY IN FILING TIME BARRING INCOME-TAX RETURNS FOR A.Y. 2017-18, THE LD. CIT(AP PEALS) DID NOT GIVE ANY FURTHER OPPORTUNITY TO THE ASSESSEE AND PROCEEDED T O DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS IMPUGN ED ORDER PASSED EX- PARTE. KEEPING IN VIEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIEW THAT PROPER AND SUFFIC IENT OPPORTUNITY OF BEING HEARD APPEARS TO HAVE BEEN NOT GIVEN BY THE L D. CIT(APPEALS) TO THE ASSESSEE AND IT IS A CLEAR CASE OF VIOLATION OF PRI NCIPLES OF NATURAL JUSTICE. EVEN THE LD. D.R. HAS NOT BEEN ABLE TO RAISE ANY OB JECTION IN THIS REGARD. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISION S OF SUB-SECTION (6) OF ITA NO. 1033/KOL/2018 ASSESSMENT YEAR: 2013-2014 N.N. ISPAT PVT. LIMITED 3 SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL O F THE ASSESSEE VIDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATI ON, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBS ERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENTS. WE, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCOR DANCE WITH LAW AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 18, 2019. SD/- SD/- (SATBEER SINGH GODARA) (P. M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT) KOLKATA, THE 18 TH DAY OF DECEMBER, 2019 COPIES TO : (1) N.N. ISPAT PVT. LIMITED, 25, GANESH CHANDRA AVENUE, 4 TH FLOOR, KOLKATA-700013 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKAT A; (4) COMMISSIONER OF INCOME TAX, KOLKATA- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.
