Thirani Tea & Industries Ltd., Kolkata V. ACIT, Circle - 4, Kolkata, Kolkata

ITA 117/KOL/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70414 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2013
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 1991-1992
• Appeal Filed On: 18-01-2011
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: D K KOTHARI
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND . . . . ''# ''# ''# ''#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] & & & & / I.T.A NO. 117/KOL/2011 '( )* '( )* '( )* '( )*/ // / ASSESSMENT YEAR: 1991-92 THIRANI TEA & INDUSTRIES LTD. VS. ASSISTANT COMM ISSIONER OF INCOME-TAX, (PAN: AAACT9716H) CIRCLE-4, KOLKATA (,- /APPELLANT ) (./,-/ RESPONDENT ) DATE OF HEARING : 06.11.2013 DATE OF PRONOUNCEMENT: 21.11.2013 FOR THE APPELLANT: SHRI D. K. KOTHARI FOR THE RESPONDENT: SMT. RANU BISWAS, SR. DR $0 / ORDER PER BENCH: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), JALPAIGURI IN APPEAL NO. 15/CIT(A)/JAL/94-95 DATED 13.10.2010. ASSESSMENT W AS FRAMED BY DCIT, JALPAIGURI RANGE, JALPAIGURI U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 1991-92 VIDE HIS ORDER DATED 24.03. 1994. 2. AT THE OUT SET, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ORDER OF CIT(A) IS AN EX PARTE ORDER AND ASSESSEE WAS NOT PROVIDED REASONABL OPPORTUNITY OF BEING HEARD AND DID NOT CONSIDER THE PETITION FOR ADJOURNMENT. THIS FACT I S CLEAR FROM THE OPENING PARA OF CIT(A)S ORDER WHICH READS AS UNDER: THIS APPEAL ARISES OUT OF THE ASSESSMENT ORDER PAS SED U/S. 143(3) OF THE I. T. ACT, 1961 BY THE DCIT, JALPAIGURI RANGE, JALPAIGURI ON 24.03. 1994. THE APPEAL WAS FIXED FOR HEARING AND IN RESPONSE TO NOTICE ISSUED U/S. 250 O F THE ACT, THE AR OF THE ASSESSEE BEFORE MY LD. PREDECESSOR IN OFFICE ON 14.03.2008 A ND 25.03.2008 WHEN THE CASE WAS HEARD. BUT AS PER THE RECORD, NO ORDER U/S. 250 OF THE ACT WAS PASSED. TAKING OVER THE CHARGE, I HAVE ISSUED THREE MORE NOTICES TO THE ASS ESSEE BUT NONE APPEARED ON BEHALF OF THE ASSESSEE BUT REQUESTED FOR TIME ON ONE PRETEXT OR THE OTHER. THIS BEING AN OLD APPEAL AND THE AR OF THE ASSESSEE APPEARED TWICE AND MADE DETAILED WRITTEN SUBMISSION, CONSIDERING THE SAME, THE APPEAL IS DELETED. 3. AFTER CHANGE OVER IN CHARGE NO PERSONAL HEARING WAS GRANTED TO THE ASSESSEE DESPITE REQUEST FROM ASSESSEE FOR TIME TO TIME. IT SEEMS TH AT THE PRINCIPLES OF NATURAL JUSTICE HAVE BEEN VIOLATED AND CIT(A) IS DUTY BOUND TO ALLOW OPPORTUN ITY OF BEING HEARD TO ASSESSEE. WHEN THIS 2 ITA NO. 117/K/2011 THIRANI TEA & IND. LTD.., AY:1991-92 FACT WAS CONFRONTED TO LD. SR. DR, HE FAIRLY CONCE DED THAT THE MATTER SHOULD GO BACK TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION OF ALL ISSUES AND ASPECTS DE NOVO. IN SUCH CIRCUMSTANCES, WE SET ASIDE THE ORDER OF CIT(A) AND REMAND BACK THE M ATTER TO HIS FILE FOR FRESH ADJUDICATION. NEEDLESS TO SAY THAT THE CIT(A) BE ALLOWED REASONAB LE OPPORTUNITY OF BEING HEARD TO ASSESSEE. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL P URPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21 ST NOVEMBER, 2013 . SD/- SD/- . . . . ''# ''# ''# ''# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST NOVEMBER, 2013 12 '3' 4 JD.(SR.P.S.) $0 5 . 6$ )7- COPY OF THE ORDER FORWARDED TO: 1 . ,- / APPELLANT THIRANI TEA & INDUSTRIES LTD., 33A, JAW AHARLAL NEHRU ROAD, 9 TH FLOOR, SUITE NO. 1A, KOLKATA-700 071 2 ./,- / RESPONDENT ACIT, CIRCLE-4, KOLKATA. 3 . 0' ( )/ THE CIT(A), 4. 5. 0' / CIT <= .' / DR, KOLKATA BENCHES, KOLKATA / ./ TRUE COPY, $0'>/ BY ORDER, ' /ASSTT. REGISTRAR .