Super Diamond Enterprises, Kolkata V. ITO, Ward - 1(1), Kolkata, Kolkata

ITA 1253/KOL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9827 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 07-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY
• Assessee Lawyers: M SATNALIWALA
• Keywords: Proportionate interest
• Section: 143(3); 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. GODARA, JM] I.T.A NO. 1253/KOL/20 18 ASSESSMENT YEAR : 2008-0 9 SUPER DIAMOND ENTERPRISES -VS- ITO, WARD-1(1) , KOLKATA [PAN: ABEFS 4265 N] (APPELLANT) ( RESPONDENT) FOR THE APPELLANT : SHRI M. SATN ALIWALA, FCA FOR THE RESPONDENT : SHRI ROBIN CHOWDHUR Y, ADDL. CIT DATE OF HEARING : 11.09.2018 DATE OF PRONOUNCEMENT : 26.09.2018 ORDER 1. THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2008- 09 ARISES AGAINST THE CIT(A)-2, KOLKATAS ORDER DATED 11.04.2017 PASSED IN CASE NO. 1946/CIT(A)-2/14-15 AFFIRMING THE ASSESSING OFFICERS ACTION INVOKING U/S 14A REA D WITH RULE 8D DISALLOWANCE OF RS. 5,38,220/- OF PROPORTIONATE INTEREST AN ADMINISTRAT IVE EXPENSES OF RS. 5,14,428/- AND RS. 23,792/-; RESPECTIVELY IN ASSESSMENT ORDER DATED 27 .12.2010, INVOLVING PROCEEDINGS U/S 143(3) OF THE ACT. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A) ORDER H AS BEEN PASSED EX PARTE WHILST UPHOLDING THE IMPUGNED SECTION 14A READ WITH RULE 8 D DISALLOWANCE. BOTH THE PARTIES INVITED OUR ATTENTION TO THE LOWER APPELLATE ORDER IN PAGE 2 COMPILING A CHART OF RELEVANT NOTICES OF HEARING DATED 22.06.2016, 22.07.2016 AND 07.03.2017 FOR 01.07.2016, 08.08.2016 AND 11.04.2017 RESPECTIVELY. I FIND THAT THE ASSESSEE WAS NEVER SERVED UPON 2 ITA NO.1253/KOL/2018 SUPER DIAMOND ENTERPRISES A.YR. 2008-09 2 ALL THESE NOTICES OF HEARING. ITS ADDRESS HAS ALSO REMAINED THE SAME THROUGHOUT RIGHT FROM ASSESSMENT TILL THE INSTANT APPELLATE PROCEEDI NGS. I THEREFORE DEEM IT APPROPRIATE TO RESTORE THE INSTANT APPEAL BACK TO THE CIT(A) FOR A FRESH ADJUDICATION IN CONSEQUENTIAL PROCEEDINGS WITH A RIDER THAT THE ASSESSEE SHALL IT SELF APPEAR BEFORE HIM ON OR BEFORE 12.12.2018 WITH A COPY OF THIS ORDER. IT SHALL BE P ROVIDED THREE EFFECTIVE OPPORTUNITIES AT ITS OWN RISK TO PRODUCE ALL THE RELEVANT MATERIAL. . MY INSTANT REMAND DIRECTION WOULD STAND VACATED IF IT FAILS TO CONCLUDE ITS ARGUMENTS WITHIN THE SAID SPECIFIED OPPORTUNITIES. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE COURT ON 26.09.2018 SD/- [ S.S.GODARA ] JUDICIAL MEMBER DATED : 26.09.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. SUPER DIAMOND ENTERPRISES, 7B, PRETORIA STREET, 2 ND FLOOR, KOLKATA-700071. 2. ITO, WARD-1(1), KOLKATA, AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE, KOLKATA- 700069. 3..C.I.T(A).- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S