Agastya Plastics (p) Ltd., Kolkata V. ITO,Ward-1(1), Ranchi

ITA 168/RAN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1763 (ITAT-RANCHI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL A
• Keywords: Principle of natural justice
• Section: 201

Judgement Text

, . . , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH , RANCHI , BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ./ ITA NO. 168 / RAN /20 1 9 ( / ASS ESSMENT YEAR : 20 10 - 20 11 ) AGASTYA PLASTICS (P) LTD. C/S SUBASH AGARWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA - 700069 VS. ITO, WARD - 1 ( 1 ), RANCHI ./ ./ PAN/GIR NO. : A ACCA 1521 H ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : NONE /REVENUE BY : SHRI P.K.MONDAL , ACIT(DR) / DATE OF HEARING : 2 1 / 0 5 /201 9 / DATE OF PRONOUNCEMENT 21 / 0 5 /201 9 / O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS), RANCHI , DATED 04.02.2019 PASSED IN FIRST APPEAL NO. CIT(A), RANCHI/10194/2017 - 18 FOR THE ASSESSMENT YEAR 2010 - 2011 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE , NEITHER ANY ADJOURNMENT APPLICATION HAS BEEN FILED BY THE ASSESSEE, THEREFORE, I PROCEEDED TO DISPOSE OFF THE APPEAL OF THE ASSESSEE AFTER CONSIDERING THE FACTS AND MATERIAL AVAILABLE ON THE RECORD OF THE TRIBUNAL AND THE ARGUMENTS ADVANCED BY THE LD. DEPARTMENTAL REPRESENTATIVE (DR). 3. LD. DR SUBMITTED THAT THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, THEREFORE, THE CIT(A) HAS RIGHTLY DISMISSED THE APPEAL OF THE ITA NO. 16 8 / RAN /201 9 2 ASSESSEE FOR WANT OF PROSECUTION. LD. DR FURTHER SUBMITTED THAT THE ASSESSE E ALSO DID NOT BOTHER TO ATTEND THE HEARING PROCEEDINGS BEFORE THE TRIBUNAL, THEREFORE, HE PRAYED FOR DISMISSAL OF THE APPEAL OF THE ASSESSEE. 4. I HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERUSED THE RELEVANT MATERIAL PLACED IN THE RECORD OF THE TRIBUNAL . I FIND THAT THE APPEAL OF THE ASSESSEE FILED BEFORE THE CIT(A) HAS BEEN DISMISSED EX PARTE BY THE CIT(A) FOR WANT OF PROSECUTION AS THERE WAS NON - ATTENDANCE ON THE PART THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. FROM BARE READING OF ASSESSMENT ORD ER, I ALSO OBSERVE THAT THE AO IN PAGE - 2 NOTED THAT THE ISSUANCE OF NOTICE DATED 15.12.2017 FIXING THE DATE OF HEARING ON 19.12.2017 I.E. ONLY AFTER FOUR DAYS BUT THERE IS NO MENTION ABOUT SERVICE OF SAID NOTICE ON THE ASSESSEE. THEREAFTER, THE AO IN PARA 2.2 ALLEGES NO COMPLIANCE BY THE ASSESSEE AND PROCEEDED TO FRAME EX - PARTE ASSESSMENT ORDER WHICH IS NOT A JUSTIFIED APPROACH AND ALSO AGAINST THE PRINCIPLE OF NATURAL JUSTICE. I AM, THEREFORE, OF THE VIEW THAT THE ASSESSEE WAS NOT GRANTED DUE OPPORTUNITY OF HEARING EITHER BEFORE THE AO OR BEFORE THE CIT(A) . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND FAIR - PLAY , THERE WILL BE NO LOSS TO THE REVENUE IF ONE MORE OPPORTUNITY BE GRANTED TO THE ASSESSEE TO REPRESENT ITS CASE BEFORE THE AO . ACCORDINGLY, I RESTORE THE APPEAL OF THE ASSESSEE TO THE FILE OF AO FOR FRAMING DE NOVO ASSESSMENT ORDER WITHOUT BEING PREJUDICES FROM EARLIER ASSESSMENT AND FIRST APPELLATE ORDER AND AFTER PROVIDING SUFFICIENT OPPORTUNITY OF HEARING T O THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COOPERATE WITH THE AO IN EARLY DISPOSAL OF THE CASE. ITA NO. 16 8 / RAN /201 9 3 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE OPEN COURT ON 21 / 05 / 201 9 . SD/ - ( CHANDRA M OHAN GARG ) / JUDICIAL MEMBER / RANCHI ; DATED 21 / 05 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, RANCHI 1. / THE APPELLANT - . AGASTYA PLASTICS (P) LTD. C/S SUBASH AGA RWAL & ASSOCIATES, ADVOCATES, SIDDHA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKATA - 700069 2. / THE RESPONDENT - ITO, WARD - 1(1), RANCHI 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//