M/s. Utsav Fashion Private Limited , Kolkata V. I.T.O.,Ward-59(4), (T.D.S.), Kolkata

ITA 1497/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6296 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-09-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 19-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY J
• Assessee Lawyers: ARIHANT JAIN
• Keywords: Principle of natural justice; TDS
• Section: 201(1); 12

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH VIRTUAL COURT A KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1497/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S USTAV FASHION PVT. LTD., DN-51, MERLIN INFINITE, ROOM NO. 1211- 1213 12 TH FLOOR, SECTOR-V, SALT LAKE-700091 [ PAN NO.AABCU 0072 E ] / V/S . INCOME TAX OFFICER, WARD-59(4) (TDS), KOLKATA 10B, MIDDLETON ROW, KOLKATA-71 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI ARIHANT JAIN, CA /BY RESPONDENT SHRI DHRUBAJYOTI RAY, JCIT-DR /DATE OF HEARING 10-09-2020 /DATE OF PRONOUNCEMENT 23-09-2020 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-24, KOLKATAS ORDER DATED 28.12.2018 PASSED IN CASE NO.1284/CIT(A)-24/KOL/2014-15 INVOLVING PRO CEEDINGS 201(1) R.W.S.201(1A) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S ORDER UNDER CHALLENGE AFFIRMING THE ASSESSING OFFICERS ACTION TREATING THE ASSESSEE IN DEFAULT FOR NOT HAVING DEDUCTED TDS ON VARIOUS PAYMENTS MADE TO THE TUNE OF 14,36,524/-; HAS BEEN PASSED EX PARTE . LEARNED COUNSELS ONLY CASE BEFORE US DURING THE CO URSE OF HEARING IS THAT THE ASSESSEES LOWER APPEAL HAD BEEN TRANSFERRED TO CIT (A)-24 KOLKATA WITHOUT ANY ITA NO.1497/KOL/2019 ASSESSMENT YEAR 2012-13 M/S UTSAV FASHION PVT. LTD. VS ITO WD-59(4), (TDS) KOL. PAGE 2 CORRESPONDING SERVICE OF HEARING NOTICE SERVED ON T HE TAXPAYER. HE THEN TOOK US PARA-4 PAGE-3 IN CIT(A)S ORDER TO BUTTRESS FOREGOING PLEA OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THERE IS NO REBUTTAL TO THIS CLINCHING FAC T COMING FROM THE REVENUE SIDE. WE OBSERVE IN THIS FACTUAL BACKDROP THAT THE ASSESSEE S NON APPEARANCE BEFORE THE CIT(A) DURING THE COURSE OF LOWER APPELLATE PROCEEDINGS WA S NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF LACK OF SERVICE ONLY. WE THEREFO RE DEEM IT APPROPRIATE IN THESE FACTS AND CIRCUMSTANCES THAT LARGER INTEREST OF JUSTICE W OULD BE MET IN CASE THE CIT(A) ONCE AGAIN RE-ADJUDICATES THE ENTIRE ISSUE AFRESH AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THE ASSESSEE ITSELF IS DI RECTED TO APPEAR BEFORE THE CIT(A) ON OR BEFORE 15.12.2020 FOR FURTHER CONSEQUENTIAL PROCEEDINGS. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS.. ORDER PRONOUNCED IN OPEN COURT ON 23/09/2020 SD/- SD/- ( ') () ') (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 23/09/2020 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S UTSAV FASHION PVT. LTD., DN-51, MERL IN INFINITE, ROOM NO.1211-1213 1 2 TH FLOOR, SECTOR-V, SALT LAKE-700091 2. /RESPONDENT-ITO WARD-59(4),(TDS), 10B, MIDDLETON RO W, KOLKATA-71 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ))- , - /DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ -,