Econo Trade India Ltd., Kolkata V. D.C.I.T.,Circle-9(1), Kolkata

ITA 1073/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0158 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: AARYAN KOCHAR
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.1073/KOL/2019 ( / ASSESSMENT YEAR: 2014-15) ECONO TRADE INDIA LTD. 9/12, LAL BAZAR STREET, 3 RD FLOOR, BLOCK-B, ROOM NO. 3103, KOLKATA VS. DCIT, CIRCLE-9(1), KOLKATA ./ ./PAN/GIR NO.: AAACE 5451 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI AARYAN KOCHAR, ADVOCATE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 16/12/2019 /DATE OF PRONOUNCEMENT : 31/12/2019 / O R D E R PER DR.A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERT AINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-15, KOLKATA IN APPEAL NO. 139/CIT(A)-15/18 -19/CIR-9(1)/KOL, 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 28/12/2016. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE LD. CIT(A) DID NOT PASS ORDER ON MERITS AND DID NOT CO NSIDER THE ASSESSMENT RECORDS WHICH PASSING THE ORDER. THE LD. CIT(A) PASSED THE EX-PARTE ORDER WHICH STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NA TURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUST ICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. ECONO TRADE INDIA LTD. ITA NO.1073/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 3. WE HAVE HEARD THE LD. D.R. FOR THE REVENUE AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) HAS NOT CONS IDERED THE ASSESSMENT RECORDS AND AS WELL AS ASSESSMENT ORDER TO ADJUDICATE THE I SSUE. WE ALSO NOTE THAT THE LD. CIT(A) DID NOT PASS ORDER ON MERITS, HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. CIT(A) DID NOT DISCUSS THE SUBMISS ION FILED BY THE A.R. OF THE ASSESSEE. WE NOTE THAT IT IS SETTLED LAW THAT PRINC IPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PARTY IS GRANTED SUF FICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. THEREFORE, WITHOUT DELVING MUC H DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MA TTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FIL E OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSE S, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 31.12. 2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 31/12/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. ECONO TRADE INDIA LTD. 2. DCIT, CIRCLE-9(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES ECONO TRADE INDIA LTD. ITA NO.1073/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3