Madhushree Sarees Pvt. Ltd., , Kolkata V. ITO, Ward - 10(2), Kolkata , Kolkata

ITA 1545/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5288 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Keywords: Principle of natural justice; Assessment record; Set aside; Audi alteram partem
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH KOLKATA BEFORE SHRI A.T. VARKEY , JM &DR. A.L.SAINI, AM ./ ITA NO. 1545 / KOL/ 201 8 ( / ASSESSMENT YEAR: 2012 - 13 ) MADHUSHREE SAREES PVT. LTD. 103, PARK STREET, 2C & 2D, RAVI AUTO HOUSE, KOLKATA - 700016 VS. ITO, WARD - 10(2), KOLKATA ./ ./ PAN/GIR NO. : AADCM 5024 C (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SUNIL SURANA, ADVOCATE RESPONDENT BY : SHRI RADHEY SHYAM, CIT DR / DATE OF HEARING : 11/03 /2019 / DATE OF PRONOUNCEMENT : 29/0 5 /201 9 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEAR 2012 - 13 IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL) - 4 , KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 25 .03.2015. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IMPUGNED ORDER IS AN EX PARTE ORDER AND THE ASSESSEE COULD NOT GET OPPORTUNITY TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THE ASSES SEE HAS PARTICIPATED IN APPELLATE PROCEEDINGS VIDE PARA 2 OF ORDER OF LD. CIT(A), WHERE IT CAN BE NOTICED THAT ASSESSEE SOUGHT MADHUSHREE SAREES PVT. LTD. ITA NO. 1545 /KOL/201 8 ASSESSMENT YEAR: 2012 - 13 PAGE | 2 ADJOURNMENT FOUR TIME. THEREFORE, TH E ISSUE SHOULD BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION. THE L D. DR ALSO FAIRLY AGREED WITH THE SUBMISSION OF THE ASSESSEE ; AND DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A) . 3 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT LD. CIT(A) DID NOT PASS ORDER ON MERITS AND DID NOT CONSIDER ASSESSMENT RECORDS. THE ASSESSEE PARTICIPATED IN APPELLATE PROCEEDINGS AND SOUGHT AN ADJOURNMENT . WE NOTE THAT THE RULES OF NATURAL JUSTICE ARE ROOTED IN ALL LEGAL SYSTEMS AND ARE NOT ANY NEW THEOLOGY. THE RULES OF NATURAL JUSTICE, ARE MANIFESTED IN THE TWIN PRINCIPLES OF NEMO JUDEX IN PARTESUA ( NO PERSON SHALL BE A JUDGE IN HIS OWN CASE) AND AUDIALTEREM PARTEM (THE RIGHT TO BE HEARD). IT SHOULD BE NOTED THAT THE AIM OF NATURAL JUSTICE IS TO SECURE JUSTI CE. THE PRINCIPLE OF '''AUDI ALTERAM PARTEM'''' ONLY MEANS THAT THE PARTY AFFECTED SHOULD BE GIVEN SUFFICIENT OPPORTUNITY TO MEET THE CASE AGAINST HIM.[KASHMIR VASTRALAYA VS CIT (PAT) 112 ITR 630]. IN THE ASSESSEE`S CASE UNDER CONSIDERATION, NO SUFFICIENT OPPORTUNITY WAS GIVEN BY LD CIT(A). WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A) . THEREFORE WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE ON MERITS. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED TO BE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE C O URT ON 29 .0 5 .2019 SD/ - ( A.T. VARKEY ) SD/ - (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 29 / 0 5 / 201 9 ( SB , SR.PS ) COPY OF THE ORDER FORWARDED TO: MADHUSHREE SAREES PVT. LTD. ITA NO. 1545 /KOL/201 8 ASSESSMENT YEAR: 2012 - 13 PAGE | 3 1. MADHUSHREE SAREES PVT. LTD. 2. ITO, WARD - 10(2), KOLKATA 3. C.I.T(A) - 4. C.I.T. - KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES