Mahaveer Trading Company, Coochbihar V. DCIT, CIR-2, Jalpaiguri, Coochbihar

ITA 1746/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4606 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 11-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 05-09-2014
• Court: TRIBUNAL
• Department Lawyers: PRABAL CHOWDHURY
• Assessee Lawyers: N P JAIN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

I.T.A. NO. 1746/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1746 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 MAHAVEER TRADING COMPANY,.......................... ........................APPELLANT 70, N.N. ROAD, P.O. & DIST. COOCH BEHAR-736 101, W.B. [PAN : AAIFM 0636 Q] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ...................RESPONDENT CIRCLE-2, JALPAIGURI, P.O. JALPAIGURI, WEST BENGAL APPEARANCES BY: SHRI N.P. JAIN, A.R., FOR THE ASSESSEE SHRI PRABAL CHOWDHURY, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 11, 2016 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 02, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-JALPAIGURI DATED 19.06.2014 PASSED EX PARTE DISMISSING THE APPEAL OF THE ASSESS EE FOR NON- PROSECUTION. 2. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IT IS OBSERV ED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING BY THE LD. CIT(APPEA LS) ON 19.03.2014. AS STATED BY HIM IN HIS IMPUGNED ORDER, THE ASSESSEE, HOWEVER, NEITHER APPEARED ON THE SAID DATE NOR FILED ANY APPLICATION FOR ADJOURNMENT. THE LD. CIT(APPEALS), THEREFORE, PROCEEDED TO DISMISS T HE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 3. AT THE TIME OF HEARING BEFORE ME, THE LD. COUNSE L FOR THE ASSESSEE HAS SUBMITTED THAT AN APPLICATION IN WRITING WAS FI LED BY THE ASSESSEE WITH THE OFFICE OF THE LD. COMMISSIONER OF INCOME T AX (APPEALS), I.T.A. NO. 1746/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 JALPAIGURI ON 19.03.2014 SEEKING ADJOURNMENT. A COP Y OF THE SAID APPLICATION IS ALSO PLACED ON RECORD AT PAGE NO. 1 OF THE PAPER BOOK, WHICH CLEARLY SHOWS THAT ADJOURNMENT WAS SOUGHT BY THE ASSESSEE OF THE HEARING FIXED ON 19.03.2014 BY FILING AN APPLICATIO N IN WRITING, WHICH WAS DULY RECEIVED BY THE OFFICE OF THE LD. CIT(APPEALS) , JALPAIGURI ON 19.03.2014. IT APPEARS THAT THE LD. CIT(APPEALS), H OWEVER, HAS NOT TAKEN COGNIZANCE OF THE SAID APPLICATION AND DISMISSED TH E APPEAL OF THE ASSESSEE BY HIS IMPUGNED ORDER PASSED EX PARTE FOR NON-PROSECUTION, WHICH IS IN CLEAR VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPE ALS) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DECIDING THE APPEA L OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING THE ASSESSEE PROPER AN D SUFFICIENT OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 02, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 2 ND DAY OF SEPTEMBER, 2016 COPIES TO : (1) M/S. MAHAVEER TRADING COMPANY, 70, N.N. ROAD, P.O. & DIST. COOCH BEHAR-736 101, W.B. (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JALPAIGURI, P.O. JALPAIGURI, WEST BENGAL (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGU RI; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.