M/s International Audit & Music Pvt. Ltd., Kolkata V. I.T.O.,Ward-15(3), Kolkata

ITA 107/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6270 (ITAT-KOLKATA)
• Duration Of Justice: 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 22-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

ITA NO. 107/KOL/2019 A.Y. 2013-2014 M/S. INTERNATIONAL AUDIT & MUSIC PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 107/KOL/2019 ASSESSMENT YEAR: 2013-2014 M/S. INTERNATIONAL AUDIT & MUSIC PVT. LIMITED,..... ...................APPELLANT 13, CAMAC STREET, GROUND FLOOR, KOLKATA-700 017 [PAN: AABCI 9846 G] -VS.- INCOME TAX OFFICER,................................ .................................RESPONDENT WARD-15(3), KOLKATA, AAYAKAR BHAWAN POORVA, 1 ST FLOOR, 110, SHANTI PALLY, E.M. BY-PASS, KOLKATA-700 107 APPEARANCES BY: SHRI S. JHAJHARIA, FCA, FOR THE APPELLANT SHRI SHANKAR KUMAR HALDER, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 25, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 25, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- AS AGREED BY BOTH THE PARTIES AT THE TIME OF HEARI NG OF THE APPLICATION FILED BY THE ASSESSEE IN THIS CASE SEEK ING EARLY HEARING, THIS APPEAL FILED BY THE ASSESSEE INVOLVING A SHORT POIN T CAN BE DISPOSED OF IMMEDIATELY. ACCORDINGLY, BOTH THE PARTIES HAVE TAK EN THE NOTICE AND THIS APPEAL HAS BEEN HEARD. 2. THE RELEVANT FACTS OF THE CASE GIVING RISE TO TH IS APPEAL ARE THAT THE ASSESSEE IS A COMPANY, WHICH IS ENGAGED IN THE BUSI NESS OF TRADING IN MUSICAL INSTRUMENTS. THE RETURN OF INCOME FOR THE Y EAR UNDER CONSIDERATION WAS FILED BY IT ON 29.09.2013 DECLARI NG TOTAL INCOME OF ITA NO. 107/KOL/2019 A.Y. 2013-2014 M/S. INTERNATIONAL AUDIT & MUSIC PVT. LIMITED 2 RS.5,46,560/-. IN THE ASSESSMENT COMPLETED UNDER SE CTION 143(3) VIDE AN ORDER DATED 09.03.2016, THE TOTAL INCOME OF THE ASS ESSEE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.8,27,909/- AFTER MAK ING TWO ADDITIONS OF RS.31,754/- AND RS.2,49,596/- ON ACCOUNT OF DISALLO WANCE OF EXPENSES TOWARDS CST ASSESSMENT TAX AND PRIOR PERIOD EXPENSE S RESPECTIVELY. 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) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 01.11.2018 PASSED EX-PARTE FOR NON-PROSECUTION. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBU NAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING T HE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION, THE LD. COUNSEL FOR T HE ASSESSEE HAS CONTENDED THAT THE NOTICES ISSUED BY THE LD. CIT(AP PEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING WERE NEVER RECEI VED BY THE ASSESSEE AND SUCH NON-RECEIPT RESULTED INTO NON-COMPLIANCE O N THE PART OF THE ASSESSEE BEFORE THE LD. CIT(APPEALS). KEEPING IN VI EW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, WE ARE SA TISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSE SSEE WHEN ITS APPEAL WAS CALLED FOR HEARING BEFORE THE LD. CIT(APPEALS). MOREOVER, THE LD. CIT(APPEALS) AS PER SUB-SECTION (6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER PASSED IN WRITING STATING THEREIN THE POINTS FOR DETERMINATION, THE D ECISION THEREON AND THE REASON FOR THE DECISION. THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENT S. WE, THEREFORE, SET ITA NO. 107/KOL/2019 A.Y. 2013-2014 M/S. INTERNATIONAL AUDIT & MUSIC PVT. LIMITED 3 ASIDE THE SAID ORDER AND REMIT THE MATTER BACK TO H IM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT BY PASSING A WELL REASONED AND WELL DISCUSSED ORDER AFTER GIVING THE ASSESSEE ONE MORE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 25, 2 019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 25 TH DAY OF JANUARY, 2019 COPIES TO : (1) M/S. INTERNATIONAL AUDIT & MUSIC PVT. LIMITED, 13, CAMAC STREET, GROUND FLOOR, KOLKATA-700 017 (2) INCOME TAX OFFICER, WARD-15(3), KOLKATA, AAYAKAR BHAWAN POORVA, 1 ST FLOOR, 110, SHANTI PALLY, E.M. BY-PASS, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATA , (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.