M/s. T.R. Logistics Pvt. Ltd., , Kolkata V. ITO, Ward - 3(3), Kolkata , Kolkata

ITA 1118/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5716 (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: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record
• 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.1118/KOL/2018 ( / ASSESSMENT YEAR: 2012-13) M/S T.R. LOGISTICS PVT. LTD. 17A, ABDUL HAMID STREET, KOLKATA- 700069. VS. ITO, WARD-3(3), KOLKATA AAYAKAR BHAWAN, P-7, CHOWIRNGHEE SQUARE, KOLKATA-700069. ./ ./PAN/GIR NO.: AADCT 5082 F (ASSESSEE) .. (REVENUE) ASSESSEE BY : NONE 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 PERTA INING TO ASSESSMENT YEAR 2012-13, 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 27.0 3.2015. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASI ON AND LD. DEPARTMENTAL M/S T.R. LOGISTICS PVT. LTD. ITA NO.1118/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 REPRESENTATIVE WAS PRESENT FOR THE APPELLANT REVENU E. IN THE ABSENCE OF ANY APPEARANCE BY ASSESSEE, THE APPEAL IS BEING DISPOSE D OFF EX PARTE QUA THE ASSESSEE. 3. AT THE OUTSET ITSELF, WE NOTE THAT THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING IN GROUND NO. 1 RAISED BY IT THAT THE LD . CIT(A) DID NOT ADJUDICATE THE ISSUE ON MERITS AND THE ASSESSEE COULD NOT PLEAD H IS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED O N ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. 4. 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. 5. 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 AND NOT BEING DISPOSED OF APPEAL ON MERIT . WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO PLEAD HIS CASE BEFORE THE LD CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEP ER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER B ACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTE R 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 TREATED AS ALLOWED. M/S T.R. LOGISTICS PVT. LTD. ITA NO.1118/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30.01 .2019 SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 30/01/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S T.R. LOGISTICS PVT. LTD. 2. ITO, WARD-3(3), 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