Mithila Bottling & Beverage Pvt. Ltd., , Kolkata V. ITO, Ward - 4(2), Kolkata , Kolkata

ITA 128/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6716 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA NO.128/KOL/2018 MITHILA BOTTLING & BEVERAGE PV T. LTD., AY:2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NO. 128/KOL/2018 ASSESSMENT YEAR: 2012-13 MITHILA BOTTLING & BEVERAGE PVT. LTD. (PAN: AAHCM8045M) VS. INCOME-TAX OFFICER, WD-4(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 10.01.2019 DATE OF PRONOUNCEMENT 23.01.2019 FOR THE APPELLANT SHRI MANISH TIWARI, AR FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, KOLKATA DATED 02.11.2017 FOR AY 2012-13. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APP EAL IS AGAINST THE ACTION OF LD. CIT(A) IN UPHOLDING BY AN EX PARTE ORDER THE ADDITION ON A CCOUNT OF SHARE CAPITAL INCLUDING PREMIUM VALUE OF RS.1,31,00,000/-, WHICH, ACCORDING TO LD. AR, WAS IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE IN HAVING PASSED THE EX PARTE ORDER QUA THE ASSESSEE WITHOUT AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO TH E ASSESSEE. LD. AR ALSO SUBMITTED THAT HE WAS UNAWARE OF THE HEARING. HENCE, HE URGED BEF ORE THE BENCH TO SET ASIDE THE EX PARTE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO H IS FILE FOR FRESH ADJUDICATION. LD. DR HAS OPPOSED THIS PRAYER OF THE ASSESSEE. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) PASSED A CRYPTIC AND EX PARTE ORDER WITHOUT AFFORDING REASONABLE OPPORTUNITY TO THE ASSESSEE, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) 2 ITA NO.128/KOL/2018 MITHILA BOTTLING & BEVERAGE PV T. LTD., AY:2012-13 AND REMAND THE MATTER BACK TO THE FILE OF THE LD. C IT(A) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 23RD JANUA RY, 2018. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 23RD JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MITHILA BOTTLING & BEVERAGE PVT. LTD ., 2, GARSTIN PLACE, 4 TH FLOOR, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-4(2), KOLKATA. 3. 4. CIT(A)-2, KOLKATA(SENT THROUGH E-MAIL) CIT, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR