Daharkundu SKUS Ltd., , Hooghly V. ITO, Ward - 24(4), Hooghly , Hooghly

ITA 1720/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0149 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL LD
• Assessee Lawyers: ARYAN KOCHAR LD
• Keywords: Assessment record
• Section: 143(3)

Judgement Text

I TA NO. 17 20 /KOL/201 8 M/S. DAHARKUNDU SKUS LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D , KOLKATA (BEFORE SHRI S. S. VISWANETHRA RAVI, J.M. & DR.A.L.SAINI, A.M.) ITA NO. 17 20 /KOL/201 8 : ASSTT. YEAR : 201 3 - 14 M/S. DAHARKUNDU SKUS LTD PAN: A ABAD1347D VS INCOME TAX OFFICER WARD 2 4(4 ), HOOGHLY (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI ARYAN KOCHAR, ADVOCATE, LD.AR RESPONDENT BY : SHRI P.K. MONDAL, LD. SR. DR DATE OF HEARING : 03 - 12 - 201 8 DATE OF PRONOUNCEMENT: 07 - 12 - 2018 ORDER PER DR. A.L. SAINI, A.M .: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 201 3 - 14 , IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME - TAX (APPEALS) - 6 , KOLKATA IN APPEAL NO. CIT(A) , KOLKATA - 6/10354/2016 - 17 , DATED 2 2 - 05 - 201 8 , WH ICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (IN SHORT, THE ACT), DATED 2 8 - 03 - 2016 . 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSE E HAS SUBMITTED BEFORE THE BENCH THAT THE ASSESSE C OULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A) AS H IS AR DID NOT RECEIVE THE NOTICE FOR HEARING. THE LD. COUNSEL FOR THE ASSESSE E EXPLAINED THE BENCH THAT THE ASSESSE RESIDES IN REMOTE AREA AND THE ASSESSEE IS NOT AWARE ABOUT INCOME - TAX PROCEEDINGS. THERE FORE, HE DID NOT SEND NOTICE FOR HEARING TO HIS ADVOCATE /AR IN TIME. CONSEQUENTLY, THE ADVOCATE SO APPOINTED BY HIM DID NOT APPEAR BEFORE THE BENCH. THE LD. COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS TO PASS THE ORDER ON MERITS. THEREFORE, THE LD. I TA NO. 17 20 /KOL/201 8 M/S. DAHARKUNDU SKUS LTD 1 COUNSEL FOR THE ASSESSE E PRAYED BEFORE US THAT THE ASSESSEES CASE MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH . 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION, IF ASSESSEES CASE IS REMITTED BACK TO THE FILE OF THE LD. CIT(A). 4. WE HAVE GIVEN A CAREFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE NOTE THAT IN THE ASSESSE ES CASE UNDER CONSIDERATION, THE ASS ESSMENT WAS FRAMED U/S. 143(3) OF THE ACT AND IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE AND THE ASSESSE DID NOT GET ADEQUATE OPPORTUNITY TO PLEAD HIS CASE BEFORE THE LD. CIT(A) FOR THE REASONS EXPLAINED ABOVE . WE ALSO NOTE THAT THE LD.CIT(A) HAS NOT PASSED THE ORDER ON MERITS AND DID NOT CONSIDER THE ASSESSMENT RECORDS , T HEREFORE, WE DO NOT WISH TO COMMENT ON MERITS OF THE GROUNDS RAISED BY THE ASSESSE E . WE NOTE THAT THE ASSESSEE DID NOT GET ADEQUATE OPPORTUNITY OF HEARING TO PLEAD THIS CASE BEFORE TH E LD. CIT(A) , A S NOTICES OF HEARING WERE NOT RECEIVED BY AUTHORIZED REPRESENTATIVE , APPOINTED BY THE ASSESSE IN TIME. THERE WAS A COMMUNICATION GAP BETWEEN THE ASSESSEE AND THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. THEREFORE, WE THINK IT FIT AND PROP ER TO REMIT THIS ISSUE BACK TO THE FILE OF THE LD. CIT(A) . HENCE , WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO ADJUDICATE THE ISSUE ON MERITS. WE ALSO DIRECT THE ASSESSE E TO FILE REQUIRED DOCUMENTS AND DETAILS TO PROVE HIS BONAFIDE. GROUND S RAISED BY THE ASSESSE E ARE ALLOWED FOR STATISTICAL PURPOSE. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 0 7 - 1 2 - 2018 SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (DR. A.L.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07 - 1 2 - 2018 I TA NO. 17 20 /KOL/201 8 M/S. DAHARKUNDU SKUS LTD 1 *PRADIP (SR.PS) COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ASSESSEE : M/S. DAHARKUNDU SKUS LTD. C/O SRI S.L. KOCHAR, ADVOCATE, 5 ASHUTOSH CHOWDHURY AVENUE, KOLKATA - 19. 2 THE RESPONDENT/REVENUE : INCOME TAX OFFICER, WARD 24(4), 54/1 RAFI AHMED KIDWAI ROAD, KOLKATA - 16. 3. THE CIT - I, 4. THE CIT(A) - I, 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR ITAT, KOLKATA BENCHES