R. P. Techvision India Pvt. Ltd., Kolkata V. DCIT, Circle - 3(1), KOLKATA, Kolkata

ITA 1691/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2772 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 07-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI LD
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 1691 /KOL/2018 A.Y 2012 - 13 R.P. TECHVISION INDIA PVT. LTD PAN: AADCR0950Q VS. DCIT, CIRCLE - 3(1), KOLKATA ( / APPELLANT) . . ( / RESPONDENT) APPELLANT BY : SHRI MANISH TIWARI, ADVOCATE, LD.AR REVENUE BY : SHRI RADHEY SHYAM, CIT, LD.DR SHRI SHANKAR HALDER, JCIT, LD. SR.DR / DATE OF HEARING : 2 4 - 0 4 - 2019 / DATE OF PRONOUNCEMENT: 12 - 0 6 - 2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2012 - 13 , IS DIRECTED AGAINST THE ORDER DATED 19 - 02 - 2018 PASSED BY THE COMM ISSIONER OF INCOME TAX (APPEALS) - 1, KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER [ITO, WARD 3(1), KOLKATA] U/S. 143(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 29 .03.2015 2. APPEAL FILED BY THE AS SESSEE FOR A.Y 2012 - 13 IS BARRED BY LIMITATION OF 102 DAYS. T HE AS S ESSEE MOV ED CONDONATON PETITION. AFTER PERUSING THE SAME AND HEARING THE LD. DR, WE CONDONE THE DELAY AND THE APPEAL OF THE ASSESSEE IS ADMITTED FOR HEARING . 3. WE HAVE HEARD BOTH THE PART IES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 3. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. ITA NO. 1691/ KOL/ 2018 M/S. R.P TECHVISION INDIA P.LTD 2 CIT( A ) AND THE LD. CIT( A ) PASSED AN EX - PARTE O RDER . THE LD. CIT( A ) WITHOUT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY THE ASSESSEE PASSED THE IMPUGNED ORDER EX PARTE. THE LD. COUNSEL CONTENDED THAT IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. CIT( APPEALS) MAY BE GRANTED TO THE ASSESSE E AS SUFFICIENT OPPORTUNITY OF HEARING WAS NOT GRANTED BY THE LD. CIT(A) . 4. THE LD. DR ON THE OTHER HAND HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 5. CONSIDERING THE FACTS AND CIRCUMSTANCES O F THE CASE, WE NOTE THAT ASSESSEE HAS PARTICIPATED IN THE APPELLATE PROCEEDINGS AND SOUGHT ADJOURNMENT ON 31.01.2018 . LD. CIT( A ) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS. W E NOTE THAT LD CIT( A ) DID NOT CONSIDER THE APPEAL OF THE ASS ESSEE ON MERITS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT( A ). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO LD. CIT( A ) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORD ER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT( A ) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 /0 6 /201 9 . SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 12 / 0 6 /201 9 ITA NO. 1691/ KOL/ 2018 M/S. R.P TECHVISION INDIA P.LTD 3 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - R.P. T ECHVISION INDIA PVT. LTD 20/1C 2 ND FL., LALBAZAR ST., KOLKATA - 700 001. 2. / THE RESPONDENT. - THE DEPUTY COMMISSIONER OF INCOME - TAX , CIR - 3(1), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQ., KOLKATA - 69. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .