BTL EPC Limited (formerly Bengal Tools Ltd.,), Kolkata V. DCIT, Circle-1(1), Kolkata, Kolkata

ITA 1111/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5720 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 23-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: AMITAB BOSE
• Keywords: Principle of natural justice; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.1111/KOL/2018 ( / ASSESSMENT YEAR: 2013-14) BTL EPC LTD.(FORMERLY KNOWN AS BENGAL TOOLS LTD.) 2, JESSORE ROAD, DUM DUM, KOLKATA- 700028 VS. DCIT, CIRCLE1(1), KOLKATA AAYAKAR BHAWAN, P-7, CHOWIRNGHEE SQUARE, 7 TH FLOOR, KOLKATA-700069. ./ ./PAN/GIR NO.: AADCS 7466 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI AMITAB BOSE, AR RESPONDENT BY : SHRI SHANKAR HALDER, SR. DR / DATE OF HEARING : 24/01/2019 /DATE OF PRONOUNCEMENT : 30/01/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAIN ING TO ASSESSMENT YEAR 2009-10, IS DIRECTED AGAINST AN ORDER PASSED BY T HE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA (IN SHORT THE LD. C IT(A)], WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) DATED 25.0 3.2016. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE LD. CIT(A) DID NOT ADJUDICAT E THE ISSUE ON MERITS AND THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX- PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER BTL EPC LIMITED (FORMERLY KNOWN AS BENGAL TOOLS LTD. ) ITA NO.1111/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FI RST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSID ERATION, THE ASSESSMENT WAS CARRIED OUT U/S 143(3) OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. 4. CONSIDERING THE ABOVE FACTS, WE NOTE THAT ASSESS EE HAS NOT PARTICIPATED IN THE APPELLATE PROCEEDINGS. HOWEVER, WE NOTE THAT LD CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS AND FINDINGS OF LD ASSESSING OFF ICER TO DECIDE THE VARIOUS ISSUES ON MERITS. WE NOTE THAT A PERUSAL OF THE BODY OF TH E IMPUGNED ORDER, IT IS APPARENT THAT IT IS AN EX PARTE ORDER WHICH HAS BEEN CHALLENGED BY THE ASSESSEE F OR WANT OF PROPER OPPORTUNITY . WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT (A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INT EREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO A DJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWI TH. THEREFORE, 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. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30.0 1.2019 SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 30/01/2019 ( SB, SR.PS ) BTL EPC LIMITED (FORMERLY KNOWN AS BENGAL TOOLS LTD. ) ITA NO.1111/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. BTL EPC LTD. (FORMERLY KNOWN AS BENGAL TOOLS 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