M/s. Howrah Trading Co. Pvt. Ltd., , Kolkata V. DCIT, Circle - 5, Kolkata , Kolkata

ITA 1742/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6856 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 14-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: H V BHARDWAJ
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 1742/KOL/2018 M/S. HOWRAH TRADING CO. PVT. LTD, AY 2003-04 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1742/KOL/2018 ASSESSMENT YEAR: 2003-04 M/S. HOWRAH TRADING CO. PVT. LTD. (PAN: AAACH8265R) VS. DEPUTY COMMISSIONER OF INCOME- TAX,CIRCLE-5, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 13.03.2019 DATE OF PRONOUNCEMENT 03.05.2019 FOR THE APPELLANT SHRI H. V. BHARDWAJ, ADVOCATE FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 2, KOLKATA DATED 03.05.2016 FOR AY 2003-04. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EX PARTE DESPITE THE FACT THAT THE A SSESSEE HAD FILED THE WRITTEN STATEMENT AND AS WELL AS MOVED AN ADJOURNMENT APPLICATION. ACCOR DING TO LD. AR, THE LD. CIT(A) BRUSHED ASIDE BOTH WRITTEN STATEMENT AND ADJOURNMEN T APPLICATION AND PASSED THE EX PARTE ORDER WHICH IS AGAINST THE NATURAL JUSTICE. WE NOT E THAT THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE WITHOUT HEARING THE ASSESSEE. IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ADJOURNMENT APPLICATION FILED BY THE ASSESSEE HAS ALSO NOT BEEN TAKEN INTO CONSIDERATION BY THE LD. CIT(A) BEFORE PASSING THE EX PARTE ORDER. IN SUCH A SCENARIO, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL ON MERITS AFTER HEARING THE ASSESSEE. APPEAL OF ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. 2 ITA NO. 1742/KOL/2018 M/S. HOWRAH TRADING CO. PVT. LTD, AY 2003-04 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD MAY, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD MAY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. HOWRAH TRADING CO. PVT. LTD., C/O V . N. PUROHIT & CO., CHARTERED ACCOUNTANTS, DIAMOND CHAMBERS, UNIT-III, 4 TH FLOOR, SUIT NO. 4G, 4, CHOWRINGHEE LANE, KOLKATA-700 016. 2 RESPONDENT DCIT, CIRCLE-5, KOLKATA. 3 4 5 CIT(A)-2 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY