M/s. Gokul Suppliers Pvt. Ltd., , Bangalore V. ITO, Ward - 3(1), Kolkata , Kolkata

ITA 1239/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0688 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 05-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO. 1239/KOL/2018 GOKUL SUPPLIERS PVT. LTD.. AY - 2009-10 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) & SHR I A. T. VARKEY, JM] I.T.A. NO. 1239/KOL/2018 ASSESSMENT YEAR: 2009-10 M/S. GOKUL SUPPLIERS PVT. LTD. (PAN: AACCG3170A) VS. INCOME-TAX OFFICER, WARD-3(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 27.11.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-1, KOLKATA DATED 28-03-2018 FOR THE ASSESSMENT YEAR 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY T HE LD. CIT(A). THE CASE WAS FIXED ONLY THREE TIMES BEFORE THE LD. CIT(A) I.E. O N 14.03.2018, 22,03,2018 AND FINALLY ON 27.03.2018 WHICH WE NOTE HAS BEEN FIXED WITHIN A SHORT SPAN OF TIME. FROM A PERUSAL OF THE GROUNDS OF APPEAL OF ASSESSE E IT IS NOTED THAT THE ASSESSEES MAIN GRIEVANCE IS THAT THE APPEAL OF ASSESSEE WAS D ISMISSED WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE DESPITE THE ASSESSEE HA D SOUGHT FOR ADJOURNMENT OF THE HEARING OF THE CASE DUE TO THE FACT THAT ITS AUTHOR IZED REPRESENTATIVE WAS OUT OF STATION. WE ALSO TAKE NOTE THAT THE AO PASSED THE ASSESSMENT ORDER U/S. 144/147 OF THE INCOME TAX ACT, 1961 WITHOUT AFFORDING REASONAB LE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE THAT ALSO AFTER ISSUING TWO NOTICES DATED 30.03.2016 AND 05.07.2016 WHICH IS EVIDENT FROM PERUSAL OF THE REASSESSMENT O RDER. TAKING NOTE OF THE AFORESAID 2 ITA NO. 1239/KOL/2018 GOKUL SUPPLIERS PVT. LTD.. AY - 2009-10 FACTS, WE ARE OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A) AS ALSO BEFORE THE AO, THEREF ORE, TAKING INTO CONSIDERATION THE AFORESAID FACTS, WE ARE INCLINED TO SET ASIDE BOTH THE ORDERS OF THE LOWER AUTHORITIES AND REMAND THE MATTER BACK TO THE FILE OF AO FOR DE NOVO ASSESSMENT AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE ASSESSMENT PROCEEDINGS DILIGENTLY AND IS AT LIBERTY TO PRODUCE DOCUMENTS BEFORE THE AO DURING THE ASSESSMENT PROCEEDINGS. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH DECEM BER, 2019. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER JD.(SR.P.S.) DATED :20TH DECEMBER, 2019 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. GOKUL SUPPLIERS PVT. LTD.,91, S PRINGBOARD 45/3 1 ST FLOOR, GOPAL KRISHNA COMPLEX OFF RESIDENCY ROAD, BANGALORE -560025. 2 RESPONDENT ITO, WARD-3(1), KOLKATA. 3. 4. 5. CIT(A)-1, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR