Sai Commercial & Investment Pvt. Ltd., , Kolkata V. ITO, Ward - 3(2), Kolkata , Kolkata

ITA 1285/KOL/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2373 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 11-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 250; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) ITA NO. 1285/KOL/2018 ASSESSMENT YEAR: 2012-13 SAI COMMERCIAL & INVESTMENT PVT. LTD.................................................................APPELLANT C/O. SUBASH AGARWAL & ASSOCIATES SIDDHA GIBSON 1, GIBSON LANE 2 ND FLOOR SUITE-213 KOLKATA 700 069 [PAN : AAHCS 3343 Q] VS. INCOME TAX OFFICER, WARD-3(2), KOLKATA...........................RESPONDENT APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 9 TH , 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 1, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 28/03/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. THERE IS A DELAY OF 8 (EIGHT) DAYS IN FILING OF THIS APPEAL BY THE ASSESSEE. AFTER PERUSING THE PETITION FOR CONDONATION OF DELAY, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN FILING THE APPEAL IN TIME. HENCE, WE CONDONE THE DELAY AND ADMIT THIS APPEAL. 3. AFTER HEARING RIVAL CONTENTIONS AND PERUSING THE ORDERS OF THE LOWER AUTHORITIES, WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE IN LAW. WE FURTHER FIND THAT THE ASSESSING OFFICER HAS PASSED A BEST JUDGMENT ASSESSMENT ORDER U/S 144 OF THE ACT. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. THE LD. D/R, AGREED WITH THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. WHILE AGREEING THAT THERE WERE VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE, HE ARGUED A COMMITMENT BE TAKEN FROM THE ASSESSEE THAT HE WOULD CO PROCEEDIN GS BEFORE THE ASSESSING OFFICER 5. IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE TO THE FILE OF THE ASSESSING OFFICER FOR FR ASSESSING OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE NOTICE AND THEREAFTER CO- OPERATE IN COMPLETI 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED ABOVE. KOLKATA, THE SD/- [ ABY T. VARKEY] JUDICIAL MEMBER DATED : 25.11.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SAI COMMERCIAL & INVESTMENT PVT. LTD C/O. SUBASH AGARWAL & ASSOCIATES SIDDHA GIBSON 1, GIBSON LANE 2 ND FLOOR SUITE-213 KOLKATA 700 069 2. INCOME TAX OFFICER, WARD- 3(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 SAI COMMERCIAL & INVESTMENT PVT. LTD WHILE AGREEING THAT THERE WERE VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE, HE ARGUED A COMMITMENT BE TAKEN FROM THE ASSESSEE THAT HE WOULD CO - OPERATE GS BEFORE THE ASSESSING OFFICER . IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE TO THE FILE OF THE ASSESSING OFFICER FOR FR ESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE NOTICE OPERATE IN COMPLETI ON OF THE ASSESSMENT PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED KOLKATA, THE 25 TH DAY OF NOVEMBER, 20 20 [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER INVESTMENT PVT. LTD C/O. SUBASH AGARWAL & ASSOCIATES 3(2), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 1285/KOL/2018 ASSESSMENT YEAR: 2012-13 COMMERCIAL & INVESTMENT PVT. LTD . WHILE AGREEING THAT THERE WERE VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICE, HE ARGUED THAT OPERATE IN THE SET ASIDE IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE THIS APPEAL ESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE NOTICE ON OF THE ASSESSMENT PROCEEDINGS. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED 20 . SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 SAI COMMERCIAL & INVESTMENT PVT. LTD ITA NO. 1285/KOL/2018 ASSESSMENT YEAR: 2012-13 COMMERCIAL & INVESTMENT PVT. LTD .