M/s Numeric Commodeal Pvt. Ltd., Surat V. I.T.O.,Ward-9(4), Kolkata

ITA 1484/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7757 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-01-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 17-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO.1484/KOL/2019 NUMERIC COMMODEAL PVT. LTD. A Y- 2009-10 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1484/KOL/2019 ASSESSMENT YEAR: 2009-10 M/S. NUMERIC COMMODEAL PVT. LTD. (PAN: AADCN0028K) VS. INCOME-TAX OFFICER, WD-9(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.01.2020 DATE OF PRONOUNCEMENT 29.01.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-15, KOLKATA DATED 06-02-2019 FOR THE ASSESSMENT YEAR 2009-10. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, ON A PE RUSAL OF THE GROUNDS OF APPEAL I.E. (GROUND NO. 3) THE ASSESSEE IS AGGRIEVED BY THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT HEARING THE ASSESSEE. FROM A PERUSAL OF GR OUND NO. 3 IT REVEALED THAT ASSESSEE HAS NOT RECEIVED THE NOTICE FIXING THE DATE OF HEARING. IT IS NOTED THAT THE LD. CIT(A) HAS FIXED THE DATES OF HEARING ON THREE OCCASIONS I.E ON 03.1 2.2018, 26.12.2018 AND 22.01.2019. HOWEVER, ACCORDING TO LD. CIT(A), NONE APPEARED ON BEHALF OF THE ASSESSEE, THEREFORE, HE PASSED THE EX PARTE ORDER WITHOUT HEARING THE ASSES SEE. IN THE GROUNDS OF APPEAL THE ASSESSEE HAS ASSAILED THE ACTION OF THE LD. CIT(A) BY STATIN G THAT THE NOTICES FIXING THE DATE OF HEARING HAVE NOT BEEN RECEIVED BY THE ASSESSEE. IT IS NOTED THAT IN THE IMPUGNED ORDER, THE LD. CIT(A) HAS NOT STATED ABOUT ANY PROOF OF SERVIC E OF NOTICE. IN SUCH A SCENARIO, WITHOUT SERVING OF NOTICE THE ASSESSEE CANNOT BE EXPECTED T O BE PRESENT DURING THE APPEAL. SINCE THE IMPUGNED ORDER HAS BEEN PASSED WITHOUT HEARING THE ASSESSEE PER SE THERE IS A VIOLATION OF NATURAL JUSTICE AND, THEREFORE, THE IMPUGNED ORDER OF THE LD. CIT(A) IS BAD IN LAW AND, THEREFORE, NECESSARILY HAS TO BE SET ASIDE. THEREF ORE, IN THE INTEREST OF JUSTICE AND FAIR-PLAY, I AM INCLINED TO RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) WITH A DIRECTION TO DECIDE THE 2 ITA NO.1484/KOL/2019 NUMERIC COMMODEAL PVT. LTD. A Y- 2009-10 APPEAL AFTER HEARING THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO BE DILIGENT IN FUTURE AND TO ATTEND THE APPELLATE PROCEEDINGS WITHOUT FAIL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH JA NUARY, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :29TH JANUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. NUMERIC COMMODEAL PVT. LTD., R OOM NO. 2, H. NO. 1088, G. FLOOR, SURAJ DARSHAN, PAJAVA MOHOLLA, GO TALAWADI, KATARGAM, SURAT-395004. 2 RESPONDENT ITO, WARD-9(4), KOLKATA. 3. 4. 5. CIT(A)-15, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR