M/s. The Right Address Ltd., , Kolkata V. ITO (TDS), Ward - 59(4), Kolkata, Kolkata

ITA 1656/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6204 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 17-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Keywords: Opportunity of being heard
• Section: 201(1)

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.1656/KOL/2017 [ASSESSMENT YEAR: 2006 - 07] APPELLANT BY SH.RAVI TULSIYAN, FCA RESPONDENT BY SH. A.BHATTACHARJEE, ADDL. CIT DATE OF HEARING 24.07.2018 DATE OF PRONOUNCEMENT 24.07.2018 ORDER PER P.M.JAGTAP, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - 24, KOLKATA DATED 24.05.2017 FOR AY 2006 - 07 PASSED EX - PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE. 2. THE ASS ESSEE IN THE PRESENT CASE IS A COMPANY. F ROM THE PERUSAL OF THE TDS RETURNS FILED BY IT , T HE AO NOTICED THAT THERE WAS SOME DEFICIENCY ON THE PART OF THE ASSESSEE IN COMPLY ING WITH THE RELEVANT TDS PROVISIONS. HE ACCORDINGLY TREATED THE ASSESSEE AS IN DE FAULT ON ACCOUNT OF SUCH DEFICIENCY U/S 201(1) OF INCOME TAX ACT, 1961 (IN SHORT ACT) AND ALSO L E VIED INTEREST U/S 201(1A) OF THE ACT. ACCORDINGLY , VIDE AN ORDER DATED 16.03.2012 PASSED U/S 201(1)/201(1A) OF THE ACT, A DEMAND OF RS.36,885/ - WAS RAISED BY HIM AGAINST THE ASSESSEE. 3. AGAINST THE ORDER PASSED BY THE AO U/S 201(1)/201(1A) OF THE ACT, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE LD.CI T(A) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF T H E ASSESSEE TO THE NOTICE S ISSUED BY HIM FIXING THE SAID APPEAL FOR M/S. THE RIGHT ADDRESS LTD., 4 TH FLOOR, UNIT - I, SAGAR ESTATE, 2, CLIVE GHAT STREET, KOLKATA - 700001. PAN - AAACT9353J VS ITO (TDS), WARD - 59(4), KOLKATA. (APPELLANT) (RESPONDENT) ITA NO. 16 56 / KOL/201 7 [ASSESSMENT YEAR: 20 0 6 - 0 7 ] PAGE | 2 HEARING FROM TIME TO TIME, LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 24.05.2017 PASSED EX - PARTE. AGGRIEVED BY THE ORDER OF LD.CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE T RIBUNAL. 4. WE HAVE HEARD ARGUMENTS OF BOTH SIDES AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED IN GROUND NO.1 CHA LLENGING THE IMPUGNED ORDER PASSED BY LD.CIT(A) EX - PARTE , LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT EVEN THOUGH THE APPEAL OF THE ASSESSEE WAS STATED TO BE FIXED BY LD.CIT(A) FOR HEARING ON 07 DIFFERENT DATES, NONE OF THE NOTICES OF THE SAID HEARING WAS RECEIVED BY THE ASSESSEE. HE HAS CONTENDED THAT THE NON - APPEARA N CE OF THE ASSESSEE BEFORE LD.CIT(A) THUS WAS DUE TO NON - RECEIPT OF THE HEARING NOTICE S . KEEPING IN VIEW THESE SUBMISSIONS MADE BY THE LD. COUNSEL OF THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON - APPEARANCE ON THE PART OF THE ASSESSEE WHEN ITS APPEAL WAS FIXED FOR HEARING BY LD.CIT(A) FROM TIME TO TIME. LD.DR HAS ALSO NOT RAISED ANY OBJECTION IN THIS REGARD. WE THEREFORE SET ASIDE THE IMPUGNED ORDER PASSED BY LD.CIT(A) EX - PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS A LLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 24.07.2018. S D / - S D / - (S.S.GODARA) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 2 4 .07.2018 *AMIT KUMAR* ITA NO. 16 56 / KOL/201 7 [ASSESSMENT YEAR: 20 0 6 - 0 7 ] PAGE | 3 COPY FORWARDED TO: 1. APPELLANT - M/S. THE RIGHT ADDRESS LTD.,4 TH FLOOR, UNIT - I, SAGAR ESTATE,2, CLIVE GHAT STREET, KOLKATA - 700001. 2. RESPONDENT - ITO (TDS), WARD - 59(4), KOLKATA. 3. CIT 4. CIT(APPEALS) CONCERNED 5. DR: ITAT SR.P.S./H.O.O ITAT, KOLKATA