M/s Jsti Investment Ltd., Kolkata V. I.T.O.,Ward-8(4), Kolkata

ITA 1081/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7532 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Keywords: Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC), BENCH KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.1081/KOL/2019 ( / ASSESSMENT YEAR:2012-13) M/S JSTI INVESTMENT LTD. 33A, J.L. NEHRU ROAD, 11 TH FLOOR, UNIT-9A, CHATTERJEE INTERNATIONAL CENTRE, KOLKATA- 700071 VS. ITO, WARD-8(4), KOLKATA ./ ./PAN/GIR NO.: AAACJ 7817 P (ASSESSEE) .. (REVENUE) ASSESSEE BY :SHRI SUNIL SURANA, FCA RESPONDENT BY : SHRI ROBIN CHOUDHURY, ADDL. CIT SR. D.R. / DATE OF HEARING : 19/07/2019 /DATE OF PRONOUNCEMENT : 26/07/2019 / O R DE R PER DR. A. L. SAINI: THIS APPEAL IS LISTED FOR HEARING TODAY I.E.19.7 .2019 FOR CONSIDERATION OF GRANT OF EARLY HEARING. HOWEVER, WITH THE CONSENT O F BOTH THE PARTIES, THE RELATED APPEAL ITSELF HAS BEEN HEARD TODAY AND AS SUCH THE REQUEST FOR EARLY HEARING IS DISMISSED AS INFRUCTUOUS. 2. THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERT AINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED B Y THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-19, KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 29/03/2015. M/S JSTI INVESTMENT PVT. LTD. ITA NO.1081/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 3. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE ASSESSING OFFICER HAS NOT CONSIDERED THE ENTIRE DOCUMENTS AND EVIDENCES SUBMITTED DURING THE ASSESSMENT PROCEEDINGS. THE IMPUGNED ORDER PASS ED BY THE LD. CIT(A) IS AN EX PARTE ORDER AS THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON ACCOUNT OF NON-PROSECUTION, THEREFORE, THE ASSESSEE NEITHER HA S PLEADED HIS CASE BEFORE THE ASSESSING OFFICER NOR BEFORE THE LD. CIT(A), THEREF ORE THE LD. COUNSEL REQUESTED THE BENCH THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). ON THE OTHER HAND, TH E LD. D.R. FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK T O THE FILE OF THE LD. CIT(A). 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER AND LD. COUNSEL STATED THE ASSESSEE HAS NOT RECEIVED THE NO TICE OF HEARING, FROM LD. CIT(A). WE ALSO NOTE THAT LD. CIT(A) DID NOT PASS O RDER ON MERITS. THEREFORE , KEEPING IN MIND THE PRINCIPLE OF NATURAL JUSTICE, W E THINK IT FIT AND APPROPRIATE TO REMIT THIS ISSUE BACK TO THE FILE OF THE LD. CIT(A) . THEREFORE, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A). WE DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON 21.09. 2019 WITH COPY OF THE ORDER OF THIS TRIBUNAL TO FIX THE DATE OF HEARING. WE DIRECT THE LD. CIT(A) TO ADJUDICATE THE ISSUE IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 26.07.2019 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 26/07/2019 ( SB, SR.PS ) M/S JSTI INVESTMENT PVT. LTD. ITA NO.1081/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. M/S JSTI INVESTMENT PVT. LTD. 2. ITO, WARD-3(2), 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