Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 9750 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 6 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
01-07-2019
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
SMC
Next Hearing Date
12-06-2019
Assessment Year
2014-2015
Appeal Filed On
25-01-2019
Judgement Text
1 ITA NO. 133/KOL/2019 M/S. ESQUIRE PROJECTS PVT. LTD., AY- 2014-15 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 133KOL/2019 ASSESSMENT YEAR: 2014-15 M/S. ESQUIRE PROJECTS PRIVATE LIMITED (PAN: AAACE5520A) VS. INCOME-TAX OFFICER, WD-5(3), KOLKATA APPLICANT RESPONDENT DATE OF HEARING 12.06.2019 DATE OF PRONOUNCEMENT 01.07.2019 FOR THE APPLICANT SHRI YASH V. BAL, FCA FOR THE RESPONDENT SHRI KALYAN NATH, ADDL. CIT. SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-18, KOLKATA DATED 16.10.2018 FOR AY 2014-15. 2. THOUGH THE ASSESSEE HAS RAISED THREE GROUNDS OF APPEAL, THE FIRST AND FOREMOST ISSUE IS AGAINST THE ACTION OF LD. CIT(A) IN DECIDING THE APPEAL EX PARTE WITHOUT AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. 3. AT THE OUTSET ITSELF, THE LD. AR OF THE ASSESSE E BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE WITHO UT GOING INTO MERITS OF THE CASE HAS PASSED THE EX PARTE ORDER AFTER ISSUING TWO NOTICES DATED 17.09.2018 AND 26.09.2018. SO, ACCORDING TO LD. AR, SINCE SUFFICIENT OPPORTUNITY W AS NOT GIVEN TO THE ASSESSEE, HE PRAYS THAT THE MATTER MAY BE REMANDED BACK TO THE LD. CIT (A) TO ADJUDICATE ON MERITS. THE LD. DR VEHEMENTLY OPPOSING THE PLEA OF THE LD. AR, POIN TED OUT THAT ASSESSEE DESPITE NOTICES PURPOSELY FAILED TO APPEAR BEFORE THE LD. CIT(A) AN D SO CANNOT TAKE ADVANTAGE OF HIS OMISSIONS. 4. WE NOTE THAT THE LD. CIT(A) HAS CONFIRMED THE AC TION OF AO BY AN EX PARTE WHICH IS ALSO A CRYPTIC ORDER. HOWEVER, DURING THE HEARING BEFORE US, THE LD. AR UNDERTAKES THAT IF AN OPPORTUNITY IS AFFORDED, THE ASSESSEE IS READY T O DILIGENTLY APPEAR BEFORE THE LD. CIT(A). 2 ITA NO. 133/KOL/2019 M/S. ESQUIRE PROJECTS PVT. LTD., AY- 2014-15 IN THE AFORESAID CIRCUMSTANCES, WE ARE OF THE OPINI ON THAT THERE WAS NO PROPER OPPORTUNITY GRANTED TO THE ASSESSEE AT THE APPELLATE STAGE. IT HAS TO BE KEPT IN MIND THAT ASSESSEES RIGHT TO APPEAL BEFORE LD. CIT(A) IS A STATUTORY RIGHT AN D THE LD. CIT(A) IS BOUND BY LAW TO DISCHARGE THE APPELLATE JURISDICTION BY ADJUDICATIN G THE ISSUE BOTH IN RESPECT TO FACT AND LAW IN ACCORDANCE TO LAW. WHILE DISCHARGING THIS APPEL LATE JURISDICTION THE ASSESSEE/LD. AR NEEDS TO BE HEARD OR THE WRITTEN SUBMISSION AND PA PER BOOK TO BE CONSIDERED BEFORE PASSING THE APPELLATE ORDER WHICH IDEALLY SHOULD BE SPEAKING ORDER. THEREFORE, WE SET ASIDE THE ORDER OF THE FIRST APPELLATE AUTHORITY AND REMA ND THE MATTER BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE APPEAL AFRESH AFTER AFFORD ING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO DIL IGENTLY PARTICIPATE IN THE APPELLATE PROCEEDINGS. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1ST JULY, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1ST JULY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ESQUIRE PROJECTS PRIVATE LIMITE D, N-909, DIAMOND HERITAGE, 16, STRAND ROAD, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-5(3), KOLKATA 3. 4. CIT(A)-18, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR
