Castle Residency Private Limited , Kolkata V. I.T.O.,Ward-7(1), Kolkata

ITA 1174/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7303 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AKASH BANSAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

ITA NO. 1174/KOL/2019 AS SESSMENT YEAR: 2014-2015 C ASTLE RESIDENCY PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ & HZ) I.T.A. NO. 1174/KOL/2019 ASSESSMENT YEAR: 2014-2015 CASTLE RESIDENCY PVT. LIMITED,..................... ...........................APPELLANT ROOM NO. 208, SHANTINIKETAN BUILDING, 8, CAMAC STREET, KOLKATA-700 017 [PAN: AAECM9925D] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-7(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI AKASH BANSAL, ADVOCATE, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R , FOR THE RESPONDEN T DATE OF CONCLUDING THE HEARING : OCTOBER 23, 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 23, 2019 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-23, KOLKATA DA TED 04.04.2019, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE EX- PARTE. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 27.09.2014 DECLARING TOTAL INCOME OF RS.1,19,770/-. IN THE ASS ESSMENT COMPLETED UNDER SECTION 143/147 OF THE ACT VIDE AN ORDER DATE D 18.12.2017, THE TOTAL INCOME OF THE ASSESESE WAS DETERMINED BY THE ASSESSING OFFICER AT RS.2,94,770/- AFTER MAKING THE ADDITION OF RS.1,75, 000/- ON ACCOUNT OF DISALLOWANCE OF ASSESSEES CLAIM FOR DEDUCTION ON A CCOUNT OF DONATION UNDER SECTION 35(1)(II) OF THE ACT. ITA NO. 1174/KOL/2019 AS SESSMENT YEAR: 2014-2015 C ASTLE RESIDENCY PVT. LIMITED 2 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143/147, AN APPEAL WAS PREFERRED BY THE ASSESSEE BE FORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) PRO CEEDED TO DISMISS THE APPEAL OF THE ASSESSEE CONFIRMING THE ADDITION MADE BY THE ASSESSING OFFICER VIDE HIS APPELLATE ORDER DATED 04.04.2019 P ASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN THIS APPEAL CHALLENGING T HE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE, THE LD. CO UNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS F IXED FOR HEARING BY THE LD. CIT(APPEALS) ON FOUR OCCASIONS. HE HAS SUBMITTE D THAT THE ASSESSEE SOUGHT ADJOURNMENT OF THE FIRST HEARING FIXED ON 01 .11.2018, WHILE NONE COULD APPEAR BEFORE THE LD. CIT(APPEALS) ON THE NEX T TWO HEARINGS FIXED ON 04.12.2018 AND 23.01.2019 AS NOTICES OF THE SAID HEARINGS WERE NEVER RECEIVED BY THE ASSESSEE. HE HAS SUBMITTED THAT THE APPEAL OF THE ASSESSEE THEREAFTER WAS FIXED FOR HEARING BY THE LD. CIT(APP EALS) ON 04.04.2019 AND ALTHOUGH THE ASSESSEE SOUGHT ADJOURNMENT ON THE SAID DATE BY MAKING THE REQUEST THROUGH ITS EMPLOYEE SHRI TULSI SAHA, T HE LD. CIT(APPEALS) REJECTED THE SAID REQUEST AND PROCEEDED TO DISMISS THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED EX-PARTE. H E HAS CONTENDED THAT PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TH US WAS NOT GIVEN BY THE LD. CIT(APPEALS) WHILE DISMISSING THE APPEAL OF THE ASSESSEE VIDE HIS IMPUGNED ORDER PASSED EX-PARTE AND THIS POSITION CL EARLY EVIDENT FROM THE IMPUGNED ORDER OF THE LD. CIT(APPEALS) IS NOT D ISPUTED EVEN BY THE LD. D.R. I, THEREFORE, FIND MERIT IN THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE LD. CIT(APPEALS) WHILE PASSING TH E IMPUGNED ORDER DISMISSING THE APPEAL OF THE ASSESSEE EX-PARTE HAS NOT FOLLOWED THE ITA NO. 1174/KOL/2019 AS SESSMENT YEAR: 2014-2015 C ASTLE RESIDENCY PVT. LIMITED 3 PRINCIPLE OF NATURAL JUSTICE. I ACCORDINGLY SET ASI DE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT T HE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE LD. CIT(APPEALS) AND SHAL L EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE LD. CIT (APPEALS) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 23, 2019. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KOLKATA & HYDERABAD ZONES) KOLKATA, THE 23 RD DAY OF OCTOBER, 2019 COPIES TO : (1) CASTLE RESIDENCY PVT. LIMITED, ROOM NO. 208, SHANTINIKETAN BUILDING, 8, CAMAC STREET, KOLKATA-700 017 (2) INCOME TAX OFFICER, WARD-7(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-23, KOLK ATA, (4) COMMISSIONER OF INCOME TAX, KOLKATA- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.