H.P. Industries, Kolkata V. ITO, Ward - 34(3), Kolkata, Kolkata

ITA 1232/KOL/2011

• Counselvise Citation: 123223514 RSA 2011
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 23-09-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY LD
• Assessee Lawyers: SUBASH AGARWAL LD
• Keywords: Opportunity of being heard

Judgement Text

, A , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH- A CALCUTTA () BEFORE , SHRI N.VIJAYKUMARAN, JUDICIAL MEMBER. /AND .'#., $% SHRI C.D.RAO, ACCOUNTANT MEMBER & / ITA NO. 1232/KOL/2011 '( )*/ ASSESSMENT YEAR: 2005-06 M/S. H.P INDUSTRIES PAN:AADFH 8210N INCOME-TAX OFFICER WARD 34(3), KOLKATA (,- / APPELLANT ) - - - VERSUS -. (/0,-/ RESPONDENT ) ,- 1 2 $/ FOR THE APPELLANT: / SHRI SUBASH AGARWAL, LD.AR /0,- 1 2 $/ FOR THE RESPONDENT: / SHRI S.K.ROY, LD.DR 3 1 #% /DATE OF HEARING : 06-02-2012 4) 1 #% /DATE OF PRONOUNCEMENT: 14-02-2012 $5 / ORDER , , , , , , ,, , SHRI N. VIJAYA KUMARAN, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS FOR THE ASSESSMENT YEAR 2005-06. IT IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (AP PEALS) XX, KOLKATA DATED 26 TH JULY 2011. 2. FIRST GROUND IS DENIAL OF OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. THE LEARNED COUNSEL FOR THE ASSESSEE WOULD SUBM IT THAT AN OPPORTUNITY MAY BE GIVEN SO THAT ASSESSEE CAN PROSECUTE THE APPEAL WITH RELEVAN T MATERIAL. AS IT IS ONLY THIS CESSATION OF LIABILITY, ASSESSEE HAVING ALL DETAILS OF DEPOSIT F OR THE RELEVANT PERIOD. HENCE, ASSESSEE HAVING A GOOD CASE ON MERIT. 4. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPR ESENTATIVE SUBMITTED THAT SUFFICIENT OPPORTUNITY OF HEARING WAS GIVEN TO THE ASSESSEE BY THE COMMISSIONER OF INCOME-TAX ITA NO.1232/KOL/2011-A_NVK 2 (APPEALS). BUT THE ASSESSEE COULD NOT PROSECUTE THE APPEAL INSPITE OF SUFFICIENT OPPORTUNITY. HENCE, THERE IS NO DENIAL OF OPPORTUNITY. ONLY, THE ASSESSEE IS DELAYING TO PROSECUTE THE APPEAL 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL AVAILABLE ON RECORD INCLUDING THE PRECEDENCE CAREFULLY. ON PERUSAL OF THE APPELLATE ORDER, THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) HAS DECIDED TH E ISSUE EX-PARTE AS THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS WE ARE OF THE VIEW THAT THERE IS DENIAL OF OPPORTUNITY TO PUT FORTH OF THE CASE ON MERITS ON THE CESSATION OF LIABILITY, WE SET ASIDE THE FINDING OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) AND RE MIT THE MATTER BACK TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) FOR PR OPER ADJUDICATION IN ACCORDANCE WITH LAW. IT IS NEEDLESS TO MENTION THAT LEARNED COMMISS IONER OF INCOME-TAX (APPEALS) SHOULD AFFORD SUFFICIENT OPPORTUNITY OF BEING HEARD TO BOT H THE PARTIES. 6. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED F OR STATISTICAL PURPOSES. 6 $5 %$ 7 8 69 THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 14 -02-2012 SD/- SD/- ( .'#., $% , ,, , ( C.D.RAO, ACCOUNTANT MEMBER) ( , ) ( N.VIJAYKUMARAN, JUDICIAL MEMBER ) DATED: 14-02-2012 *PP SR.PS/ $5 1 /'' :$)/ COPY OF THE ORDER FORWARDED TO: 1. ,- /APPELLANT- M/S. H.P INDUSTRIES 31, HARE STREET, A SHOKA HOUSE, 7 TH FL., KOL-1. 2 /0,- / RESPONDENT : I.T.O W 34(3), PODDAR COURT, 18 RABI NDRA SARANI, KOL-1. 3. '5/ CIT, 4. '5 ()/ CIT(A), 5. @'8 /'/ DR, KOLKATA BENCHES, KOLKATA [0 /'/ TRUE COPY] $5/ BY ORDER, 6 /ASSTT REGISTRAR