M/s. R. Piyarelall Iron & Steel (P) Ltd., , Kolkata V. DCIT, Circle - 3(1), Kolkata , Kolkata

ITA 1744/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2789 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHERJEE
• Assessee Lawyers: A SHARMA
• Section: 143(3); 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.1744/KOL/2017 ASSESSMENT YEAR:2012-13 M/S R. PIYARELALLIRON & STEEL (P) LTD., 12, GOVT. PLACE (E), KOLKATA-69 [ PAN NO. AADCR 0294 D ] / V/S . DCIT, CIRCLE-3(1), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI A. SHARMA, FCA /BY RESPONDENT SHRI A. BHATTACHERJEE, ADDL. CIT-DR /DATE OF HEARING 26-07-2018 /DATE OF PRONOUNCEMENT 29-08-2018 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATAS O RDER DATED 23.05.2017, PASSED IN CASE NO.858/CIT(A)-1/CIRCLE-3(1)/2015-16,UPHOLDI NG ASSESSING OFFICERS ACTION DISALLOWING / ADDING AN AMOUNT OF 13,05,901/- RELEVANT TO THE EXPENDITURE RELATED TO SERVICE TAX FOR FINANCIAL YEAR 2009-10 AS WELL AS U /S 14A R.W. RULE 8D DISALLOWANCE OF 1,19,540/- MADE IN ASSESSMENT ORDER DATED 28.03.20 15, INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE CIT(A)S ORDER UNDER CHALLENGE HAS BEEN PASSED EX PARTE AGAINST THE ASSESSEE WITHOUT ADJUDI CATING MERITS OF THE TWO ISSUES ITA NO.1744/KOL/2017 A.Y . 2012-13 M/S R. PIYARELALLIRON & STEEL (P) LTD. VS. DCI T, CIR-3(1) KOL. PAGE 2 HEREINABOVE IN LIGHT OF SECTION 250(6) OF THE ACT. THE LOWER APPELLATE ORDER HAS NEITHER FRAMED POINTS OF DETERMINATION NOR HAS IT M ADE ANY DETAILED ADJUDICATION QUA THE ASSESSEES TWIN GRIEVANCE. WE SOUGHT TO KNOW TH E REASON OF ASSESSEES NON- APPEARANCE DURING THE COURSE CIT(A)S HEARINGS FIXE D FOR 26.08.2016, 19.09.2016 AND 12.05.2017. LEARNED COUNSEL INFORMS US THAT ASSESSE E HAD NEVER RECEIVED THE SAID FORMER TWO NOTICE(S) OF HEARING. COMING TO THE LAST OPPORTUNITY IN MAY, 2017 HE PLEADS THAT THE SAID NOTICE CAME MUCH AFTER THE SCH EDULE DATED IN QUESTION. ALL THESE AVERMENTS HAVE GONE UNREBUTTED FROM THE REVENUE SID E. MORE PARTICULARLY THE FACT THAT ASSESSEE HAD NOT BEEN ACTUALLY SERVED EARLIER TWO NOTICES OF HEARINGS IN THE COURSE OF LOWER APPELLATE PROCEEDINGS. WE THEREFORE RESTOR E THE INSTANT APPEAL BACK TO THE CIT(A) FOR AFRESH ADJUDICATION ON MERITS AFTER AFFO RDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE ASSESSEE. 3. THIS ASSESSEES APPEAL IS ACCEPTED FOR STATISTIC AL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 29/08/2018 SD/- SD/ - ( !) (#$ !) (P.M.JAGTAP) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS % - 29/08/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/SR. PIYARELALLIRON & STEEL (P) LTD.12, GOVT. PLACE(E) KOL-69 2. /RESPONDENT-DCIT, CIR-3(1),AAYAKAR BHAWAN,P-7,CHOWR INGHEE SQ. KOL-69 3. ( + / CONCERNED CIT 4. + - / CIT (A) 5. , $$( , ( / DR, ITAT, KOLKATA 6. 0 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO (,