Marudhar Commodities(P)Ltd Since amalgamated with Intel Fibre & Jute(P)Ltd, Kolkata V. ITO, Ward-12(1), Kolkata, Kolkata

ITA 1133/KOL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3206 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 06-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMITABHA RO Y SR DR PER
• Assessee Lawyers: N M BHANSALI
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI N.S.SAINI, A.M. & SHRI MAHAVIR SINGH, J.M. ] I.T.A. NO.1133/KOL/2012 : ASSESSMENT YEAR : 2005-06 MARUDHAR COMMODITIES PVT. LTD. -VS- ITO, WARD-12(1), KOLKATA SINCE AMALGAMATED WITH INTEL FIBRE & JUTE PVT. LTD., KOLKATA PAN : AABCI 1312H ( APPELLANT ) ( RESPONDENT ) DATE OF CONCLUDING THE HEARING : 14.06.2013 DATE OF PRONOUNCING THE ORDER : 21.06.2013 APPEARANCES : FOR THE APPELLANT : SHRI N.M.BHANSALI, ADVOCATE : FOR THE RESPONDENT : SHRI AMITABHA RO Y, SR.DR O R D E R PER SHRI N.S.SAINI, A.M. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT(A)- XXIV, KOLKATA DATED THE 14 TH MARCH, 2012 FOR THE ASSESSMENT YEAR 2005-06. 2. THE FIRST GROUND OF APPEAL TAKEN BY THE ASSESSEE IN THIS APPEAL IS THAT THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL EX PARTE FOR ALLEGED NON-COMPLIANCE ON 17.10.2011 & 29.02.2012. 3. THE LD. A.R. OF THE ASSESSEE ARGUED AND SUBMITTE D THAT THE APPEAL WAS HEARD ON SEVERAL DATES FROM 19.11.2009 TO 29.01.2010 AND THE INFORMATION CALLED FOR WERE FURNISHED AND THE HEARING WAS CONCLUDED. THERE AFTER, THE ASSESSEE DID NOT RECEIVE ANY NOTICE FIXING THE HEARING ON 17.10.2011 AND 29.02.2012. THEREFORE, THE DISMISSAL OF THE APPEAL IN THIS MANNER AFTER A GAP OF TWO YEARS WAS WRONG AND UNJUSTIFIED. 4. THE LD. D.R., ON THE OTHER HAND, SUPPORTED THE O RDER OF THE CIT(A) AND SUBMITTED THAT THE CIT(A) WAS JUSTIFIED IN DISMISSI NG THE APPEAL OF THE ASSESSEE AS 2 I.T.A. NO.1133/KOL/2012 MARUDHAR COMMODITIES PVT. LTD. A.Y.2005-06 THE ASSESSEE FAILED TO PUT IN APPEARANCE ON THE DAT ES OF HEARING FIXED BY THE CIT(A) ON 17.10.2011 AND 29.02.2012. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE MATERIALS AVAILABLE ON RECORD, WE FIND THAT THE HEARING OF THE APPEAL W AS FIXED ON 19.11.2009, 14.12.2009, 25.01.2010, 29.01.2010 AND THEREAFTER T HE HEARING OF THE APPEAL WAS FIXED ON 17.10.2011 AND 29.02.2012. WE FIND FROM TH E ORDER OF THE CIT(A) THAT IT STATES ABOUT FIXING THE HEARING OF APPEALS ON 17.10 .2011 AND 29.02.2012 BUT DOES NOT STATE ANYTHING ABOUT THE ISSUE AND SERVICE OF N OTICE OF HEARING ON THE ABOVE DATES ON THE ASSESSEE. THE CONTENTION OF THE ASSESS EE IS THAT THE NOTICES OF HEARING FIXED ON 17.10.2011 AND 29.02.2012 WERE NOT RECEIVE D BY IT. THE LD. D.R. HAS NOT REBUTTED THIS SUBMISSION OF THE LD. A.R. OF THE ASS ESSEE BY BRINGING ANY COGENT AND POSITIVE MATERIALS ON RECORD. IN THE ABOVE FACTS AN D CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THE LD. CIT(A) HAS VIOLATED THE PRINCIPLES OF NATURAL JUSTICE BY NOT ALLOWING REASONABLE AND PROPER OPPORTUNITY O F HEARING TO THE ASSESSEE BEFORE DISMISSING THE APPEAL OF THE ASSESSEE. WE, T HEREFORE, ACCEPT THE PLEA OF THE A.R. OF THE ASSESSEE AND SET ASIDE THE ORDER OF THE CIT(A) AND REMIT THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION OF THE APPE AL OF THE ASSESSEE, AFTER ALLOWING REASONABLE AND PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THUS, THE GROUND OF APPEAL OF THE ASSESSEE IS ALLOWED. 5. AS WE ARE RESTORING BACK THE APPEAL OF THE ASSES SEE FOR FRESH ADJUDICATION TO THE FILE OF THE CIT(A), THEREFORE, WE ARE NOT ADJUD ICATING THE GROUND OF APPEAL TAKEN BY THE ASSESSEE ON THE MERITS OF THE ADDITION . 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN THE COURT ON 21 ST JUNE, 2013. SD/- SD/- (MAHAVIR SINGH) (N. S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED : 21 ST JUNE, 2013 3 I.T.A. NO.1133/KOL/2012 MARUDHAR COMMODITIES PVT. LTD. A.Y.2005-06 COPY OF THE ORDER FORWARDED TO: 1. MARUDHAR COMMODITIES PVT. LTD., SINCE AMALGAMATED W ITH INTEL FIBRE & JUTE PVT. LTD., 145, SARAT BOSE ROAD, KOLK ATA- 700 026. 2. ITO, WARD-12(1), KOLKATA 3. THE CIT(A), KOLKATA 4. CIT, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.)