M/s. Apurba Productions Pvt. Ltd., Kolkata V. ITO, Ward - 3(2), Kolkata, Kolkata

ITA 1493/KOL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87586 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 13-08-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 04-11-2011
• Court: TRIBUNAL
• Department Lawyers: SANJAY
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA ( ) BEFORE , /AND , ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA , AM ] / I.T.A NO.1493/KOL/2011 / ASSESSMENT YEAR : 2006 - 07 M/S. APURBA PRODUCTIONS PVT. LTD. VS. INCOME - TAX OFFICER, WARD - 3(2), KOLKATA (PAN: AAECA9922G) ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 01 . 01 .201 5 DATE OF PRONOUNCEMENT: 01 . 01 .201 5 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI SANJAY, JCIT / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A) - I , KOLKATA IN APPEAL NO. 411 /CIT(A) - I / WD - 3(2 )/08 - 09 DATED 08 . 07 .201 1 . ASSESSMENT WAS FRAMED BY ITO, WARD - 3(2) , KOLKATA U/S. 1 43(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 2006 - 07 VIDE HIS ORDER DATED 17 . 1 2 .20 0 8 . 2. AT THE OUTSET, WE FIND THAT APPEAL BEFORE CIT(A) WAS FIXED ON 23 - 03 - 2010, 12 - 05 - 2010, 14 - 09 - 2010, 8 - 12 - 10 AND FINALLY ON 01 - 07 - 2011. SINCE NOTICES WERE SERVED UPON ASSESSEE, BUT THERE WAS NO COMPLIANCE AND CIT(A) PASSED EX - PARTE ORDER. WE FIND THAT CIT(A) REPRODUCED THE ASSESSMENT ORDER IN FIRST 5 PAGES OF HIS ORDER AND THERE IS NO DELIBERATION ON MERITS OF ASSESSEE S CASE. CIT(A) PASSED EX - PARTE ORDER AND PASSING EX - PARTE ORDER HE SEEMS TO HAVE FOLLOWED THE PRINCIPLE LAID DOWN BY THE TRIBUNAL IN THE CASE OF MULTIPLAN ( I) LTD REPORTED IN 320 ITD 480 (DELHI). CIT(A) CANNOT PASS AN EX - PARTE ORDER AND THAT ALSO NON - SPEAKING ORDER ON MERITS. HENCE, WE HAVE NO ALTERNATIVE EXCEPT TO RESTORE THIS MATTER TO THE FILE OF CIT(A) FOR ADJUDICATION ON MERITS AFRESH. NEEDLESS TO SAY THAT CIT(A) WILL ALLOW REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ASSESSEE SHOULD NOT BE AGGRIEVED ON ACCOUNT OF NATURAL JUSTICE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/ - SD/ - , , ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1ST JANUARY , 201 5 JD.(SR.P.S.) 2 ITA NO. 1 493 /K/201 1 M/S. APURBA PRODUCTIONS PVT. LTD. AY 20 0 6 - 0 7 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT M/S. APURBA PRODUCTIONS PVT. LTD. 42A, SHAKESPEARE SARANI, KOLKATA - 700 017 2 / RESPONDENT ITO, WARD - 3(2), KOLKATA 3 . ( )/ THE CIT(A), KOLKATA 4. 5. / CIT KOLKATA / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .