M/s. Touch Point Sales Pvt. Ltd., , Kolkata V. ITO, Ward - 13(2), Kolkata , Kolkata

ITA 1467/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8285 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 09-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 142(1); 143(2); 144

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.1467/KOL/2018 ( / ASSESSMENT YEAR: 2013-14) M/S TOUCH POINT SALES PVT. LTD. 42, SRI HARIRAN GOENKA STREET, 3 RD FLOOR, KOLKATA-700007 VS. ITO, WARD-13(2), KOLKATA ./ ./PAN/GIR NO.: AADCT 3103 D (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 11/11/2019 /DATE OF PRONOUNCEMENT : 22 /01/2020 / O R D E R DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2013-14, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-5, KOLKATA IN APPEAL NO. 161/CIT(A)-5/WD-1 3(2)/15-16/KOL, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY TH E ASSESSING OFFICER U/S 144 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 28/03/2016. 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 M/S TOUCH POINT SALES PVT. LTD. ITA NO.1467/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY 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. AT THE OUTSET ITSELF, LD. D.R. FOR THE REVENUE S UBMITTED THAT THE LD. CIT(A) DID NOT TAKE REMAND REPORT FROM ASSESSING OFFICER TO AD JUDICATE THE ISSUE. DURING THE ASSESSMENT PROCEEDINGS, NONE APPEARED ON BEHALF OF THE ASSESSEE AND ASSESSEE DID NOT MAKE COMPLIANCE OF NOTICES U/S 142(1) / 143(2) OF THE ACT; THEREFORE ASSESSING OFFICER COULD NOT VERIFY THE SHARE APPLICATION MONE Y SO CREDITED IN THE BOOKS OF ACCOUNTS OF THE ASSESSEE. DURING THE APPELLATE STAG E LD. CIT(A) OUGHT TO HAVE GIVEN OPPORTUNITY TO THE ASSESSING OFFICER TO EXAMI NE THE SHARE CAPITAL CREDITED IN THE BOOKS OF THE ASSESSEE. THE LD. D.R THEREFORE PR AYED THE BENCH THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO OBTAIN PROPER REMAND REPORT AND ADJUDICATE THE ISSUE IN ACCORDANC E TO LAW. 4. WE HAVE HEARD THE LD. D.R. AND PERUSED THE MATER IAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSMENT WAS FRAMED BY ASSESSING OF FICER U/S 144 OF THE ACT AND ASSESSEE DID NOT MAKE COMPLIANCE OF NOTICES THEREFO RE, LD. CIT(A) OUGHT TO HAVE TAKEN REMAND REPORT FROM ASSESSING OFFICER TO ENABL E HIM TO VERIFY THE CLAIM OF THE ASSESSEE AND ALSO WE NOTE THAT THE LD. CIT(A) D ID NOT CONSIDER THE ASSESSEES SUBMISSION PROPERLY BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE E FFECTED PARTY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. THE REFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICA TION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THERE FORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. M/S TOUCH POINT SALES PVT. LTD. ITA NO.1467/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FO R STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 22.01. 2020 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 22/01/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S TOUCH POINT SALES PVT. LTD. 2. ITO, WARD-13(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES