ITO Wd 3(2), Kolkata, Kolkata V. M/s. Media Worldwide Pvt. Ltd., Kolkata

ITA 1438/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91922 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2015
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 08-10-2012
• Court: TRIBUNAL
• Department Lawyers: NILOY BARAN SOM
• Assessee Lawyers: GIRISH SHARMA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI B. P. JAIN, AM ] I.T.A NO. 1438 /KOL/20 12 ASSESSMENT YEAR : 200 9 - 1 0 INCOME - TAX OFFICER, WD - 3(2), KOLKATA. VS. M/S. MEDIA WORLDWIDE PVT. LTD. (PAN :AAICS5926L) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 2 3 .0 4 .2015 DATE OF PRONOUNCEMENT: 23 . 04 . 2015 FOR THE APPELLANT: SHRI NILOY BARAN SOM , JCIT FOR THE RESPONDENT: S HRI GIRISH SHARMA , FCA ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY REVENUE IS ARISING OUT OF ORDER OF CIT(A) - I , KOLKATA IN APPEAL NO. 783 / CIT(A) - I/ 3(2)/11 - 12 DATED 1 3 . 07 .20 1 2 . ASSESSMENT WAS FRAMED BY ITO, WARD - 3 ( 2 ), KOLKATA U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 9 - 1 0 VIDE HIS ORDER DATED 0 1 .12.20 1 1 . 2. AT THE OUTSET, IT IS NOTICED THAT THE REVENUE HAS CHALLENGED THE FOLLOWING THREE ADDITIONS BY RAISING THREE GROUNDS, WHICH ARE AS UNDER: 1 . ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) WAS ERRED IN DELETING RS.2,30,18,716/ - ON ACCOUNT OF DISALLOWANCE OF MANAGEMENT CONSULTANCY CHARGES . 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) WAS ERRED IN DELETING DISALLOWANCE OF AIR TIME CHARGES OF RS.1,61,79,184. 3 . ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD. CIT(A) WAS ERRED IN DELETING DISALLOWANCE OF DIGITAL SATELLITE RECEIVER OF RS.12,48,585. 3 . DURING THE COURSE OF HEARING, LD. COUNSEL FOR THE ASSESSEE WAS ASKED TO GO THROUGH THE FINDINGS OF CIT(A), WHICH IS A NON - SPEAKING FINDING AS IS EVIDENT FROM THE ORDER OF CIT(A). LD. SR. DR WAS ASKED TO ARGUE HIS CASE. HE FAIRLY STATED THAT THE ORDER OF CIT(A) IS NON - SPEAKING ONE, HENCE, IN ENTIRETY THE MATTER CAN BE RESTORED BACK TO H IS FILE FOR PASSING A SPEAKING ORDER. TO THIS PROPOSITION, LD. COUNSEL FOR THE ASSESSEE HAS NOT OBJECTED AND HE FAIRLY CONCEDED THAT THE ISSUE CAN BE REMITTED TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION BY PASSING A SPEAKING ORDER. 2 ITA NO. 14 3 8 /K/201 2 M/S. MEDIA WORLDWIDE PVT. LTD. . AY 200 9 - 1 0 4. IN TERM OF THE ABOVE, W E ARE OF THE CONSIDERED VIEW THAT THE ASSESSEE SHOULD BE PROVIDED REASONABLE OPPORTUNITY OF BEING HEARD. HENCE, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE SO THAT HE CAN ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE ISSUES ON MERITS BY PASSI NG A SPEAKING ORDER. APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . IN THE RESULT, APPEAL OF REVENUE IS ALLOWED FOR STATISTICAL PURPOSES . 6 . ORDER IS PRONOUNCED IN THE OPEN C OURT . S D / - S D / - ( B. P. JAIN ) (MAHAVIR SINGH) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED : 23 RD APRIL , 201 5 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT ITO, WARD - 3(2), KOLKATA . 2 RESPONDENT M/S. MEDIA WORLDWIDE PVT. LTD., 54/1, RAFI AHMED KIDWI ROAD, KOLKATA - 700 016. 3 . THE CIT (A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .