Blossom Vintrade Private Limited , Kolkata V. ITO, Ward - 9(2), Kolkata , Kolkata

ITA 1708/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2089 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 09-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: ROBIN MAHESWARI ACA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3); 147; 131

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.1708/KOL/2018 ( / ASSESSMENT YEAR: 2009-10) BLOSSOM VINTRADE PVT. LTD. 115/D, SARAT GHOSH GARDEN ROAD, KOLKATA-700031. VS. ITO, WARD-9(2), KOLKATA ./ ./PAN/GIR NO.: AADCB 6133 B (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI ROBIN MAHESWARI, ACA RESPONDENT BY : SHRI SHANKAR HALDER, JCIT, SR. DR / DATE OF HEARING : 16/04/2019 /DATE OF PRONOUNCEMENT : 19/06/2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PER TAINING TO ASSESSMENT YEAR 2009-10 IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-16, KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) / 147 / 263 / 144 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 20.03.2015. 2. AT THE OUTSET ITSELF, THE LD COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE NOTICE HAS NOT BEEN SERVED ON THE ASSESSEE DURING THE ASSESSME NT PROCEEDINGS. HE ALSO BLOSSOM VINTRADE PVT. LTD. ITA NO.1708/KOL/2018 ASSESSMENT YEAR:2009-10 P PP PA AA AG GG GE EE E | || | 2 22 2 SUBMITTED THE COPY OF AFFIDAVIT BEFORE THE BENCH, V IDE RELEVANT PORTION OF AFFIDAVIT WHICH IS GIVEN BELOW FOR READY REFERENCE: 3. THAT THE APPELLANT SHIFTED ITS REGISTERED OFFIC E FROM TAGORE STREET. KOLKATA 700007 TO 6 TOTTEE LANE, ROOM NO. G1, KOLKATA 70001 6 ON AND FROM 20 APRIL 2012 TO 1 ST MARCH, 2018 AND THEREAFTER TO 115/D, SARAT GHOSH GARDEN ROAD, KOLKATA700031 AND WAS CARRYING OUT ITS REGULAR BUSI NESS FROM THE NEW ADDRESS FROM THE AFORESAID DATE. THE APPELLANT INTIMATED TH E MINISTRY OF CORPORATE AFFAIRS ABOUT THE CHANGE IN ADDRESS ON 15 MAY 2012 AND 15 M ARCH 2018. COPY OF FORM 18 AND FORM INC 22 AND FILING RECEIPT THEREOF IS AT TACHED AS ANNEXURE A. 4. THAT THE APPELLANT DID NOT RECEIVE VARIOUS NOTIC ES DURING THE COURSE OF ASSESSMENT OF THE SET ASIDE PROCEEDINGS UNDER SECTI ON 263 OR THE ACT SINCE THE ASSESSING OFFICER SENT THE NOTICES TO THE OLD ADDRE SS OF THE APPELLANT COMPANY. 5. THAT THE ASSESSING OFFICER WAS AWARE OF THE CHAN GE IN ADDRESS AND THE NEW ADDRESS OF THE APPELLANT COMPANY WHICH IS EVIDENT F ROM THE FACT THAT THE ASSESSING OFFICER ISSUED LETTER DATED 27.11.2014 AT THE NEW A DDRESS OR THE APPELLANT COMPANY. COPY OF THE SAID LETTER IS ENCLOSED AS ANN EXURE B. 6. THAT THE ASSESSING OFFICER IN COMPLETE DISREGARD OR THE PRINCIPLE OF NATURAL JUSTICE DID NOT ISSUE THE NOTICES AT THE REGISTERED ADDRESS OF THE APPELLANT COMPANY DESPITE HAVING KNOWLEDGE OF THE SAME AND PASSED AN EX PARTE ORDER ON THE APPELLANT COMPANY. 7. THAT THE ASSESSING OFFICER DID NOT GRANT PROPER OPPORTUNITY OF BEING HEARD TO THE APPELLANT COMPANY AND AGAINST THE PRINCIPLES OR NATURAL JUSTICE PASSED THE ORDER WITHOUT PROPER VERIFICATION. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT DURING THE ASSESSMENT STAGE THE NOTIC ES HAVE NOT BEEN SERVED ON THE ASSESSEE. THEREFORE WE ARE OF THE VIEW THAT THE ASS ESSEE COULD NOT PLEAD HIS CASE PROPERLY BEFORE THE LD. ASSESSING OFFICER, HENCE ON E MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE ASSESSING OFFICER. BESIDES DURING THE ASSESSMENT STAGE, THE ASSESSING OFFICER ISSUED SUMMONS U/S 131 OF THE ACT, TO THE DIRECTORS OF SHARE SUBSCRIBING COMPANIE S, BUT NONE APPEARED BEFORE THE ASSESSING OFFICER. THEREFORE, ASSESSING OFFICER COU LD NOT VERIFY THE GENUINENESS, IDENTITY AND CREDITWORTHINESS OF SHARE SUBSCRIBING COMPANIES. THE LD. DR FOR THE REVENUE DID NOT HAVE OBJECTION IF THE MATTER IS REM ITTED BACK TO THE FILE OF ASSESSING OFFICER. THEREFORE , KEEPING IN MIND THE PRINCIPLE OF NATURAL JUSTICE, WE THINK IT FIT AND APPROPRIATE TO REMIT THIS ISSUE BA CK TO THE FILE OF THE ASSESSING BLOSSOM VINTRADE PVT. LTD. ITA NO.1708/KOL/2018 ASSESSMENT YEAR:2009-10 P PP PA AA AG GG GE EE E | || | 3 33 3 OFFICER, AND HENCE WE SET ASIDE THE ORDER OF LD. C IT(A) AND REMIT THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR DE NOVO ADJUDI CATION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED TO BE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 19. 06.2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 19/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. BLOSSOM VINTRADE PVT. LTD. 2. ITO, WARD-9(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES