The Tollygunge Club Ltd, Tollygunge V. D.C.I.T.,Circle-10(2), Kolkata

ITA 1325/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8258 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.1325/KOL/2019 ( / ASSESSMENT YEAR:2014-15) THE TOLLYGUNGE CLUB LIMITED 120, DESHPRAN SASMAL ROAD, REGENT PARK, TOLLYGUNGE, KOLKATA VS. DCIT, CIRCLE-10(2), KOLKATA ./ ./PAN/GIR NO.: AABCT 3361 M (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY :SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 17/12/2019 /DATE OF PRONOUNCEMENT : 23/01/2020 / O R D E R PER DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PER TAINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-4, KOLKATA IN APPEAL NO. 854/CIT(A)-4/16-1 7, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 28/12/2016 . 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASION AND LD . DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY THE TOLLYGUNGE CLUB LIMITED ITA NO.1325/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OF EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE, TRIBUNAL, RULES, 1963. 3. WE HAVE HEARD THE LD. D.R. FOR THE REVENUE AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. D.R. FOR THE REVENUE SUBMITTED T HAT THE LD. CIT(A) DID NOT PASS ORDER ON MERIT AND DID NOT CONSIDER THE ASSESSMENT RECORDS WHILE ADJUDICATING THE ISSUE, HENCE IT IS A VIOLATION OF PRINCIPLE OF NAT URAL JUSTICE. THE LD. D.R. THEREFORE STATED BEFORE THE BENCH THAT MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A). WE NOTE THAT ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER AND ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A); THEREFO RE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD CIT(A).WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPL ES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE AFFECTED PARTY SHOULD BE GRANTED S UFFICIENT OPPORTUNITY OF BEING HEARD TO PLEAD HIS CASE. THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE TH E MATTER BACK TO THE FILE OF LD.CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAK ING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 23.01.2020 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 23 /01/2020 ( SB, SR.PS ) THE TOLLYGUNGE CLUB LIMITED ITA NO.1325/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. THE TOLLYGUNGE CLUB LIMITED. 2. DCIT, CIRCLE-10(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATABENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES