Andhra Tamilnadu Road Lines, Hooghly V. ITO, WD-2(1), Midnapore, Midnapore

ITA 1483/KOL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1398 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 18-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 03-07-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

1 ITA NO.1483/KOL/2014 ANDHRA TAMILNADU ROADLINES., AY 2008-09 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 1483/KOL/2014 ASSESSMENT YEAR: 2008-09 ANDHRA TAMILNADU ROAD LINES (PAN: AAJFA8238P) VS. INCOME-TAX OFFICER, WD-2(1), MIDNAPORE APPELLANT RESPONDENT DATE OF HEARING 06.07.2017 DATE OF PRONOUNCEMENT 20.09.2017 FOR THE APPELLANT SHRI SOMNATH GHOSH, ADVOCATE FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-XXXVI, KOLKATA DATED 26.03.2014 FOR AY 2008-09. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SHRI SOMNATH GHOSH, ADVOCATE BROUGHT TO OUR NOTICE THAT THE SOLE GRIEVANCE OF TH E ASSESSEE IS AGAINST THE ACTION OF THE LD. CIT(A) IN ENHANCING THE INCOME OF THE ASSESSEE WITH OUT SERVING NOTICE ON THE ASSESSEE U/S. 251(2) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REF ERRED TO AS THE ACT). 3. WE HAVE GONE THROUGH THE IMPUGNED ORDER AND TAKE NOTE THAT THE LD. CIT(A) HAS REPRODUCED THE NOTICE OF ENHANCEMENT U/S. 251 OF TH E ACT AND HAS ALSO RECORDED THAT TO THE SAID NOTICE OF ENHANCEMENT THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE, SO HE WAS PLEASED TO ENHANCE THE INCOME TO RS.17,36,752/- INS TEAD OF RS.1,38,940/- MADE BY THE AO. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE NOTI CE OF ENHANCEMENT HAS NOT BEEN SERVED UPON THE ASSESSEE AND, THEREFORE, THE ASSESSEE PRAY S THAT AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO PLEAD ITS CASE BEFORE THE LD. CIT(A ). THE LD. DR DOES NOT HAVE ANY OBJECTION, IF THE APPEAL IS REMITTED BACK TO THE LD . CIT(A) FOR FRESH ADJUDICATION. WE NOTE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER. IN T HE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, 2 ITA NO.1483/KOL/2014 ANDHRA TAMILNADU ROADLINES., AY 2008-09 WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. C IT(A) AND DIRECT HIM TO DECIDE THE APPEAL ON MERITS AFTER GIVING OPPORTUNITY TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE MUST COOPERATE IN THE APPELLATE PROCEEDINGS. WE ORDER A CCORDINGLY. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20.09.201 7 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20TH SEPTEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT ANDHRA TAMILNADU ROAD LINES, C/O, S. N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. B UROSHIBTALA, CHINSURAH, DIST. HOOGHLY, PIN-712105. 2 RESPONDENT ITO, WARD-2(1), MIDNAPORE . 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY