M/s Green Merchants Pvt. Ltd., Kolkata V. THE ITO, WD-1(1), KOLKATA, Kolkata

ITA 1294/KOL/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4182 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 08-12-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 08-06-2016
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1294/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER I.T.A. NO. 1294/KOL/ 2016 ASSESSMENT YEAR: 2007-2008 M/S. GREEN MERCHANTS PVT. LIMITED,................. .........................APPELLANT 21, B.B. GANGULY STREET, 2 ND FLOOR, KOLKATA-700 012 [PAN: AABCG 0629 B] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-1(1), KOLKATA, AAYAKAR BHAWAN P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI PINAKI MUKHERJEE, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 08, 2016 DATE OF PRONOUNCING THE ORDER : DECEMBER 15, 2016 O R D E R PER SHRI A.T. VARKEY, J.M .: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-23, KOLKATA DA TED 30.03.2016 FOR THE ASSESSMENT YEAR 2007-08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE CASE WAS CALLED FOR HEARING. WE, THEREFORE, DECIDED TO DISPOSE OF THE APPEAL AFT ER HEARING THE LD. D.R. AND PERUSING THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT GROU ND NO. 2 OF THE ASSESSEES APPEAL IS AGAINST THE EX-PARTE ORDER PASSED BY THE LD. CIT(AP PEALS), WHICH, ACCORDING TO THE ASSESSEE, IS IN VIOLATION OF THE PRINCIPLE OF NATUR AL JUSTICE. WE HAVE HEARD THE LD. D.R. AND PERUSED THE RECORD. WE FIND THAT THE LD. CIT(APPEAL S) FIXED THE CASE ON 08.01.2016 AND 29.03.2016 AND THEREAFTER HE DECIDED THE MATTER ON3 0.03.2016. ACCORDING TO THE LD. CIT(APPEALS), THE NOTICE OF HEARING HAS BEEN RETURN ED WITH A POSTAL REMARK NOT KNOWN AND LEFT. ACCORDING TO THE LD. CIT(APPEALS), THE A SSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL, THEREFORE, HE WAS OF THE CONSIDERED OPINION NOT TO INTERFERE WITH THE ORDER I.T.A. NO. 1294/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 2 PASSED BY THE ASSESSING OFFICER AND DISMISSED THE A PPEAL PREFERRED BY THE ASSESSEE. WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEES A PPEAL SHOULD HAVE BEEN HEARD ON MERIT AND THE LEGAL AND FACTUAL ISSUES THAT HAS BEE N RAISED BY THE ASSESSEE SHOULD HAVE BEEN ADJUDICATED BY A SPEAKING ORDER. WITHOUT DOING SO, THE VALUABLE APPELLATE RIGHT OF THE ASSESSEE IS LOST, WHICH SHOULD NOT AFFECT THE R IGHTS OF THE ASSESSEE. WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEES APPEAL SHOUL D BE HEARD ON MERIT AND, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(APPEALS) AND REMIT THE MATTER BACK TO THE LD. CIT(APPEALS) WITH A DIRECTION THAT HE MUST ADJUDICA TE THE ISSUE ON MERIT IN ACCORDANCE WITH LAW AFTER HEARING THE ASSESSEE AND BY PASSING A SPEAKING ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON DECEMBER 15 TH , 2016. SD/- SD/- (WASEEM AHMED) (A.T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMB ER KOLKATA, THE 15 TH DAY OF DECEMBER, 2016 COPIES TO : (1) M/S. GREEN MERCHANTS PVT. LIMITED, 21, B.B. GANGULY STREET, 2 ND FLOOR, KOLKATA-700 012 (2) INCOME TAX OFFICER, WARD-42(4), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX(APPEALS)-23, KOLKATA , (4) COMMISSIONER OF INCOME TAX- ,KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.