M/s Gliadin Inter Trade Pvt. Ltd., Kolkata V. I.T.O.,Ward-6(2), Kolkata

ITA 1647/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0685 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 09-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA JCIT LD
• Assessee Lawyers: SUNIL SURA NA FCA LD
• Keywords: Set aside
• Section: 143(3); 143(2); 148

Judgement Text

1 I.T.A NO. 1647/KOL/2019 A.Y 2009-10 M/S.GLADIN INTER TRADE P.LTD. IN THE INCOME TAX APPELLATE TRIBUNAL SMCBENCH: K OLKATA [BEFORE SHRI A. T. VARKEY, JM ] I.TA NO. 1647/KOL/2019 A.Y 2009-10 M/S. GLADIN INTER TRADE P. LTD. PAN: AABCG0993J VS. I.T.O., WARD-6(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 25.11.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT SHRI SUNIL SURANA, FCA, LD.AR FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, LD. SR.DR ORDER PER SHRI A.T. VARKEY, JM THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT (A), 3, KOLKATA DATED 30-05-2019 FOR THE ASSESSMENT YEA R 2009-10. 2. AT THE OUTSET ITSELF, SHRI SUNIL SURANA, FC A, LD.AR FOR THE ASSESSEE HAS RAISED THE LEGAL ISSUE OF NON ISSUANCE OF 143(2) NOTICE B EFORE COMPLETING THE ASSESSMENT ORDER U/S. 143(3)/147 OF THE INCOME-TAX ACT, 1961 ( HEREINAFTER, THE ACT) AND SUBMITTED THAT EVEN THOUGH THIS LEGAL ISSUE WAS RAI SED BEFORE LD. CIT(A), HE DID NOT ADJUDICATE THE SAME. 3. THE LD AR DREW OUR ATTENTION TO THE GROUND NO. 4 OF THE ASSESSEES APPEAL BEFORE THE LD. CIT(A) RAISED BY THE ASSESSEE IS AS UNDER:- 4. FOR THAT THE LD. AO ERRED IN COMPLETING THE ASS ESSMENT U/S. 143(3) WITHOUT THE ISSUE OF STATUTORY NOTICE U/S. 143(2) WHEN THE RETU RN IN RESPONSE TO THE NOTICE U/S. 148 WAS DULY FILED REQUESTING THE AO TO TREAT THE RETUR N OF INCOME ORIGINALLY FILED AS RETURN IN RESPONSE TO NOTICE U/S. 148 AND, THEREFORE, THE ENTIRE REASSESSMENT ORDER WITHOUT THE ISSUE OF STATUTORY NOTICE IS LIABLE TO BE CANCELLE D. 4. ACCORDING TO THE LD.AR THIS ISSUE HAS NOT BEEN C ONSIDERED BY THE LD. CIT(A), WHO HAS ADDRESSED THE SPECIFIC LEGAL ISSUE BY INCLU DING THE SAME WHEN HE ADJUDICATED 2 I.T.A NO. 1647/KOL/2019 A.Y 2009-10 M/S.GLADIN INTER TRADE P.LTD. GROUND NOS. 1 TO 4 TOGETHER AND NOT ADJUDICATED THE AFORESAID LEGAL ISSUE. I NOTE THAT BY RAISING THE GROUND NO.4 BEFORE THE LD CIT(A), THE A SSESSEE HAS CHALLENGED THE VALIDITY OF RE-OPENING WHICH IS A LEGAL ISSUE WHICH IF FOUND VALID GOES TO THE ROOT OF THE RE- ASSESSMENT ITSELF. HOWEVER, I NOTE THAT THE LD. CI T(A) HAS NOT GIVEN ANY FINDING IN RESPECT OF GROUND NO. 4 SPECIFICALLY RAISED BY THE ASSESSEE. THEREFORE, I SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) FOR DECIDING THE LEGAL ISSUE AS RAISED BEFORE HIM AS GROUND NO. 4 AND REMAND THE MATTER BACK TO HIM AND TO ADJUDICATE THE SAME AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 20TH DECEMBER, 2019 SD/- A.T. VARKEY JUD ICIAL MEMBER DA TED 20 -12-2019 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT/ASSESSEE: M/S. GLIADIN INTER TRADE PVT. L TD. 22 STRAND ROAD, FIRST FLOOR, ROOM NO. F4, KOLKATA-7 00 001. 2 RESPONDENT/REVENUE: THE I.T.O., WARD 6(2), KOLKATA , P-7 CHOWRINGHEE SQ., AAYKAR BHAWAN, KOLKATA-700 069. 3. CIT, 4. CIT(A), KOLKATA. 5. DR, KOLKATA BENCHES, KOLKATA **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA