Bengal Shrachi Housig Deveplopment Ltd., Kolkata V. D.C.I.T. CC - XXI, Kol, Kolkata

ITA 1671/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 78380 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2014
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 15-11-2012
• Court: TRIBUNAL
• Department Lawyers: VIVEK VERMA JCIT LD
• Assessee Lawyers: AMITAV BOSE LD AR
• Keywords: Opportunity of being heard

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH: KO LKATA ( ) , , BEFORE HONBLE SRI MAHAVIR SIN GH, JM & HONBLE SRI SHAMIM YAHYA, AM I.T.A NO. 1671/KOL/2012 / ASSESSMENT YEAR :2006-07 M/S. BENGAL SHRACHI HOUSING VS. DCIT, CC-XXI, KOL KATA DEVELOPMENT LTD. PAN: AABCB2808F. ( % /APPELLANT ) ( &'% / RESPONDENT ) % / FOR THE APPELLANT : / SHRI AMITAV BOSE, ADVOCATE, LD.AR &'% / FOR THE RESPONDENT: / SHRI VIVEK VERMA, JCIT/ LD .SR. DR + , /DATE OF HEARING: 09/07/2014 + , /DATE OF PRONOUNCEMENT: 09/07/2014 / ORDER , SHRI MAHAVIR SINGH, JUDICIAL MEMBER: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), KOLKATA IN APPEAL NO. 301/CC- XXI/CIT(A) C-II/11-12 DATED 31-10-2012. ASSESSME NT WAS FRAMED BY DCIT, CENTRAL CIRCLE- XXI, KOLKATA FOR THE ASSESSMENT YEAR 2006-070 U/S 147/143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 27-12-2011. 2. AT THE OUTSET, SHRI AMITAV BOSE, ADVOCATE, THE L D. COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TO GROUND NOS. 1 & 2, WHICH READ AS UNDER :- 1.FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE EXPARTE ORDER DATED 31.10.2012 PASSED BY THE LD.CIT(A) C-II KOLKATA IS BAD IN LAW AS WELL AS IN FACT. 2. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE NO PROPER OPPORTUNITY OF BEING HEARD WAS GIVEN. 2.1 THE LD. COUNSEL FOR THE ASSESSEE HAS ALSO REFE RRED TO 1 ST PARA OF THE ORDER OF THE CIT(A), WHICH READS AS UNDER:- THE APPEAL HAS BEEN FILED AGAINST THE ORDER DATED 27.12.2011 PASSED BY THE DCIT, CENTRAL CIRCLE-XXI, KOLKATA U/S . 147/143(3) OF THE I.T ACT FOR A.Y 2006-07. NOTICE U/S. 250 OF THE ACT WA S ISSUED TO THE ASSESSEE ON 25.06.2012 FIXING DATE OF HEARING ON 18.07.2012. IN RESPONSE THE ASSESSEE COMPANY FILED AN ADJOURNMENT APPLICATION A ND THE ADJOURNMENT WAS SOUGHT FOR THE REASON THAT THE ACCOUNTANT WHO LOOKS AFTER THE MATTER HAS GONE TO HIS NATIVE PLACE FOR HIS MOTHERS SICKN ESS, AS SUCH DETAILS ETC. ARE NOT AVAILABLE. THE ADJOURNMENT WAS GRANTED FO R 16.08.2012. ITA NO. 1671/KOL/2012 M/ S BENGAL SHRACHI HOUSING HOUSING DEVELOPMENT LTD. 2 HOWEVER, ON THE SAID DATE NO COMPLIANCE WAS MADE B Y THE ASSESSEE COMPANY. ANOTHER NOTICE DATED 16.10.2012 WAS ISSUED FOR THE HEARING OF APPEAL ON 30.10.2012. IN RESPONSE, NEITHER THE ASS ESSEE COMPANY HAS MADE ANY COMPLIANCE NOR FILED ANY ADJOURNMENT APPLI CATION. FROM THE ABOVE, IT APPEARS THAT THE ASSESSEE COMPANY IS NOT INTERESTED IN PURSUING THE APPEAL. IN VIEW OF ABOVE, THE APPEAL IS DECID ED ON THE BASIS OF FACTS AND MATERIAL ON RECORD. 2.2 THE LD. COUNSEL FOR THE ASESSEE HAS ALSO STATED THAT DURING THE MONTH OF OCTOBER, 2012 THIS APPEAL WAS FIXED. HE (ADVOCATE OF THE ASSESSEE NAME LY, MR. AMITAVA BOSE) STATED THAT HE WAS UNDER ANGIOPLASTY AND WAS NOT KEEPING GOOD HEALTH FOR 2-3 MONTHS, QUO THIS HE FILED EVIDENCES IN THE SHAPE OF DISCHARGE CERTIFICATE ISSUED BY WOODLANDS HOSPITAL, KOLKATA. IN VIEW OF THE ABOVE, HE STATED THAT HE COULD NOT PRESENT HIS CASE AND THE L D.CIT(A) HAS ALSO ERRED IN PASSING THE EX-PARTE ORDER. THUS, HE REQUESTED THE BENCH TO RECALL THE O RDER AND SET ASIDE THE ISSUE TO THE FILE OF THE LD . CIT(A) FOR FRESH ADJUDICATION DENOVO. ON QUERY FROM THE BENCH, THE LD.DR HAS FAIRLY STATED THE POSITION. WE, AFTER GOING THROUGH THE FACTS AND CI RCUMSTANCES OF THE CASE ARE OF THE VIEW THAT LET ON E MORE OPPORTUNITY TO BE ALLOWED TO ASSESSEE FOR ARGU ING ITS CASE. ACCORDINGLY, WE SET ASIDE THE ORDER OF THE CIT(A) AND REMAND THE MATTER BACK TO THE FIL E OF THE CIT(A) FOR FRESH ADJUDICATION AFTER GIVING AN OPPORTUNITY OF HEARING. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE AS STATED ABOVE. . , ORDER PRONOUNCED IN THE OPEN COURT ON 09/07/2014 SD/- SD/- [ , ] [ , ] SHAMIM YAHYA, ACCOUNTANT MEMBER MA HAVIR SINGH, JUDICIAL MEMBER ( , ) DATED :09/7/2014 *PP 12 3 /SR.P.S. + &6 76 - COPY OF THE ORDER FORWARDED TO: 1. % /APPELLANT- M/S. BENGAL SHRACHI HOUSING DEVELOPME NT LTD, 686, ANANDAPUR SHRACHI TOWERS, EM BYPASS, KOL-107. 2 &'% / RESPONDENT : DCIT, CC-XXI, KOL 18 RABINDRA SARANI , 5 TH FL, KOL-1. 3. / THE CIT, 4. ( )/ THE CIT(A), KOLKATA 5. & / DR, KOLKATA BENCHES, KOLKATA '6 & / TRUE COPY , / BY ORDER , /ASSTT. REGISTRAR