ORR Dignam & Co., Kolkata V. ITO, WD-54(4), KOLKATA, Kolkata

ITA 1469/KOL/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 0044 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 04-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 12-07-2016
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE JCITLD
• Assessee Lawyers: S JHAJHARIA; SUJOY SEN LD ARS
• Section: 143(3)

Judgement Text

ITA NOS.1469 & 1470/KOL/16 M/S. ORR DIGNAM & CO. 1 IN THE INCOME TAX APPELLATE TRIBUNAL,DBENCH, KOLKATA BEFORE: SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER I.T.A. NOS. 1469 & 1470/KOL/2016 A.YS: 2009-10 & 2012-13 M/S. ORR DIGNAM & CO. VS. INCOME TAX OFFICER PAN: AAAFO5197Q WARD 54(4), KOLKATA (APPELLANT) (RESPONDENT) APPEARANCES BY : S/SHRI S. JHAJHARIA, FCA & SUJOY SEN ADVOCATE, LD.ARS FOR THE ASSESSEE SHRI PINAKI MUKHERJEE, JCIT, LD.SR.DR DATE OF HEARING : 18-04-2017 DATE OF PRONOUNCEMENT : 21-04-2017 O R D E R SHRI S.S. VISWANETHRA RAVI, JM :- THESE TWO APPEALS BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS),6, KOLKATA DATED 13-04-2016 AND 19-04-201 6 FOR THE ASSESSMENT YEARS 2009-10 AND 2012-13. 2. THE ONLY EFFECTIVE ISSUE IN BOTH THE APPEALS OF ASSESSEE IS TO BE DECIDED BY US AS TO WHETHER THE CIT-A JUSTIFI ED IN PASSING EX PARTE ORDER WITHOUT AFFORDING SUFFICIENT OPPORTU NITY OF HEARING TO THE ASSESSEE IN THE FACTS AND CIRCUMSTAN CES OF THE CASE. ITA NOS.1469 & 1470/KOL/16 M/S. ORR DIGNAM & CO. 2 3. THE LD.AR SUBMITS THAT THE ASSESSEE CHALLENGED THE ORDER OF THE AO PASSED U/S. 143(3) OF THE ACT BEFORE THE CIT-A. THE ASSESSEE DID NOT RECEIVE SOME OF THE NOTICES ISSUED BY THE CIT- A AND FOR SOME OF THE NOTICES THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT. THE CIT-A WITHOUT GIVING FURTH ER OPPORTUNITY DECIDED THE ISSUE(S) ON MERITS BY AN EX PARTE ORDER. THUS, THE LD.AR OF THE ASSESSEE SUBMITS THAT ONE MORE OPPORTUNITY MAY BE AFFORDED TO ASSESSEE TO CONTEST THE GROUNDS OF APPEAL AS RAISED BEFORE THE CIT-A AND URGED TO R EMAND THE MATTER TO HIS FILE FOR CONSIDERING THE SAME AFRESH. 4. ON THE OTHER HAND, THE LD.DR VEHEMENTLY OPPOSED TO THE SAME AND REFERRED TO PARA 3 OF THE ORDER OF THE CIT -A AND ARGUED THAT THE CIT-A ISSUED NOTICES, BUT THE ASSES SEE DID NOT APPEAR BEFORE HIM. THEREFORE, THE CIT-A WAS JUSTIFI ED IN DECIDING THE ISSUE(S) ON MERITS BY AN EX PARTE ORDE R. IN SUPPORT OF HIS CONTENTIONS, HE RELIED ON THE ORDERS OF THE AUTHORITIES BELOW. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE CIT-A ISSUED MANY NOTIC ES FIXING THE HEARING ON 14-08-2015 AND 09-11-2015. IT IS NOT ICED THAT THE ASSESSEE FILED A LETTER SEEKING ADJOURNMENT. TH EREAFTER, THE ASSESSEE FILED ADJOURNMENT PETITIONS FROM TIME TO T IME. TAKING INTO CONSIDERATIONS THE SUBMISSIONS OF THE LD.AR A ND IN THE INTEREST OF JUSTICE, WE REMIT THE ISSUE TO THE FILE OF THE CIT-A TO DECIDE THE SAME AFRESH AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING AND TO PASS AN ORDER AS PER LAW. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT- A TO PROSECUTE ITS CASE PROPERLY WITHOUT SEEKING ANY ADJ OURNMENT. ITA NOS.1469 & 1470/KOL/16 M/S. ORR DIGNAM & CO. 3 6. IN THE RESULT, THE APPEALS OF ASSESSEE ARE ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 21/04/ 2017 DR. ARJUN LAL SAINI S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 21- 04-2017 SD/- SD/- *PP/SPSCOPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT/ASSESSEE :M/S. ORR DIGNAM & CO. 29 N ETAJI SUBHAS ROAD, KOLKATA-700 001. 2 THE RESPONDENT/DEPARTMENT- THE INCOME TAX OFFICER, WARD 54(4), 3 GOVT PLACE, KOLKATA-700 001. 3 THE CIT(A) 4.THE CIT 5. DR, KOL KATA BENCH 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT REGISTRAR ** PRADIP SPS