M/s. MKJ Enterprises Ltd., Kolkata V. DCIT (TDS), Circle - 58, Kolkata, Kolkata

ITA 1657/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5980 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 17-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHERJEE
• Section: 10B; 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1657-1659/KOL/2017 ASSESSMENT YEARS:2007-08& 2006-07 M/S MKJ ENTERPRISES LTD., SUGAR ESTATE, UNIT-1, 3 RD FLOOR, 2, CLIVE GHAT STREET, KOLKATA-700 001 [ PAN NO.AABCM 7727 L ] M/S TWENTY FIRST CENTURY SECURITIES LTD., 4 TH FLOOR, UNIT-1, SAGAR ESTATE, 2, CLIVE GHAT STREET, KOLKTA- 001 [ PAN NO.AAACT 0691F /CALT 02731 B ] M/S VARRSNA ISPAT LTD, EVEREST HOUSE, 46C, CHOWRINGHEE ROAD, 15 TH FLOOR, R. NO. 15B, KOLKATA-71 [ PAN NO.CALVO 2125 E ] / V/S . / V/S . / V/S . INCOME TAX OFFICER (TDS), WARD-59(4), 10B, MIDDLETON ROW, KOLKATAS-71 /APPELLANT .. /RESPONDENT /BY ASSESSEE SHRI RAVI TULSIYAN, FCA /BY REVENUE SHRI A. BHATTACHERJEE, ADDL. CIT-DR /DATE OF HEARING 24-07-2018 /DATE OF PRONOUNCEMENT 31-07-2018 ITA NO.1657-1659/KOL/2017 AYS 07-08 & 06-07 M/S MKJ ENTERPRISES LTD. VS. DCIT(TDS) CIR-58 M/S TWENTY FIRST CENTURY SECURITIES LTD & M/S VARRASA NA ISPAT LTD VS. ITO (TDS) WD-59(4) KOL PAGE 2 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THESE THREE ASSESSEES HAVE FILED THEIR APPEALS AGAI NST THE COMMISSIONER OF INCOME TAX (APPEALS)-24, KOLKATAS SEPARATE IDEN TICAL EX PARTE ORDERS, ALL DATED 29.05.2017, PASSED IN CASE NO.1569/CIT(A)-24/ KOL/09-10; 589/CIT(A)- 24/KOL/12-13 &318/CIT(A)-24/KOL/11-12; AFFIRMING AS SESSING OFFICERS ACTION RAISING RESPECTIVE DEMANDS OF 1,45,757/-, 95,680/- & 46,410/- INCLUDING INTEREST; RESPECTIVELY, INVOLVING PROCEEDINGS U/S 2 01(1) R.W. SECTION 201(1A) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES, IN ALL THESE THREE CASES. CASE FILE(S) PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S EX PA RTE ORDERS IDENTICAL IN ALL CASES HAVE PREPARED A COMPILATION CHART OF VARIOUS OPPORTUNITIES OF HEARING AFFORDED TO THESE THREE ASSESSEES DURING THE COURSE OF LOWER APPELLATE PROCEEDINGS. THESE ASSESSEES ADMITTEDLY NEVER APPE ARED THEREIN. LEARNED COUNSEL INVITES OUR ATTENTION TO THE FACT THAT THER E IS NOT EVEN AN OBSERVATION IN ANY OF THE CIT(A)S ORDERS INDICATING ACTUAL SERVIC E OF THE RELEVANT HEARING NOTICES. HIS CASE IS THAT ALL THESE ASSESSEES ADDR ESSES HAVE REMAINED UNCHANGED RIGHT FROM SECTION 201(1) PROCEEDINGS TILL DATE. LE ARNED DEPARTMENTAL REPRESENTATIVE FAILS TO PIN POINT ANY SUCH PROOF OF ACTUAL SERVICE OF HEARING NOTICE(S) IN THE CIT(A)S ORDER(S) UNDER CHALLENGE GRANTING EFFECTIVE OPPORTUNITY OF HEARING DURING LOWER APPELLATE PROCEEDINGS. COUP LED WITH THIS, THERE IS NO ADJUDICATION U/S 250(6) IN THE CIT(A)S FINDINGS AS WELL SINCE HE HAS SIMPLY CONFIRMED ASSESSING OFFICERS ACTION(S) ON MERITS W ITHOUT ANY DISCUSSION. WE THEREFORE RESTORE ALL THESE THREE CASES BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW AFTER AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEES/APPELLANTS. ITA NO.1657-1659/KOL/2017 AYS 07-08 & 06-07 M/S MKJ ENTERPRISES LTD. VS. DCIT(TDS) CIR-58 M/S TWENTY FIRST CENTURY SECURITIES LTD & M/S VARRASA NA ISPAT LTD VS. ITO (TDS) WD-59(4) KOL PAGE 3 3. THESE ASSESSEES APPEALS ARE ACCEPTED FOR STATIST ICAL PURPOSES. A COPY OF THIS ORDER BE PLACED IN THEIR RESPECTIVE CASE FILES . ORDER PRONOUNCED IN OPEN COURT ON 31/07/2018 SD/- SD/ - ( ) (%& ) (P.M.JAGTAP) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS ' - 31/07/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S MKJ ENTERPRISE LTD., SAGAR ESTATE, UN ITI-1, 3 RD FL, 2, CLIVE GHAT STREET, KOLK ATA-001/M/S TWENTY FIRST CENTURY SECURITIES LTD., 4 TH FL, UNIT-1, SAGAR ESTATE, 2, CLIVE GHAT STREET, KO LKATA-001 M/S VARRASANA ISP AT LTD. EVEREST HOUSE, 46C, CHOWRINGHEE ROAD 15 TH FLOOR, R.NO.15B, KOLKATA-71 2. /REVENUE-DCIT(TDS), CIR-58, 10B MIDDLETON ROW, KOL KATA-71 ITO WARD(TDS) WARD- 59(4), 10B MIDDLETON ROW, KOLKATA-71 3. * , / CONCERNED CIT 4. , - / CIT (A) 5. - &&* , * / DR, ITAT, KOLKATA 6. 1 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO *,