M/S. Marsons Limited, Kolkata V. DCIT, Circle - 1(1), Kolkata, Kolkata

ITA 1109/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3516 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 22-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: K M ROY
• Keywords: Principle of natural justice; Assessment record; Set aside
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NOS.1108&1109/KOL/2018 ( / ASSESSMENT YEARS: 2009-10 & 2012-13) MARSONS LTD. 4, CHANDNI CHOWK STREET, KOLKATA-700072 OR C/O AGARWAL VISHWANATH & ASSOCIATES 133/1/1A, S.N. BANERJEE ROAD, PUSHKAL BHAWAN, 3 RD FLOOR, KOLKATA-700013 VS. DCIT, CIRCLE-1(1), KOLKATA ./ ./PAN/GIR NO.: AABCM 9906 H (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI K. M. ROY, FCA RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 13/11/2019 / O R D E R PER BENCH: THE CAPTIONED TWO APPEALS FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEARS 2009-10 & 2012-13 RESPECTIVELY, ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-1 , KOLKATA IN APPEAL NO. 138/CIT(A)-1/2015-16 AND APPEAL NO. 668/CIT(A)/C-1( 1)/2015-16, WHICH IN TURN ARISE OUT OF SEPARATE ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER U/S 263 / 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE A CT) DATED 14.03.2015 & 30.03.2015 RESPECTIVELY. MARSONS LTD. ITA NOS.1108&1109/KOL/2018 ASSESSMENT YEARS:2009-10 & 2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PR INCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT IN THE INTERES T OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE A UTHORITY MAY BE GRANTED TO THE ASSESSEE, AS THE LD. FIRST APPELLATE AUTHORITY DID NOT ADJUDICATE ISSUE ON MERITS. 3. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE T HROUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLU DING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIALS AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE ASSESSMENT RECORDS AND MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATI ON OF PRINCIPLE OF NATURAL JUSTICE. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THE LD. D.R. FOR THE REVENUE DID NOT OBJECT IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICA TION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THERE FORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FO R STATISTICAL PURPOSES, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT, THE BOTH THE APPEALS OF THE ASSES SEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 13.11 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 13/11/2019 ( SB, SR.PS ) MARSONS LTD. ITA NOS.1108&1109/KOL/2018 ASSESSMENT YEARS:2009-10 & 2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. MARSONS LTD. 2. DCIT, CIRCLE-1(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