M.S. Class Traders Pvt. Ltd., , Kolkata V. DCIT, Circle - 14(2), Kolkata , Kolkata

ITA 1751/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4477 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 31-07-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R CHOWDHURY
• Assessee Lawyers: T JAISWAL
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L.SAINI, AM ITA NO.1751/KOL/2017 (A.Y: 2013-14) M.S. GLASS TRADERS PVT. LTD. 2A, KAVIRAJ ROW, KOLKATA 700 073. VS. DCIT, CIR 14(2), KOLKATA, AAYAKAR BHAWAN POORVA, 6 TH FLOOR, 110, SHANTIPALLY, KOLKATA 700 107. ./ ./PAN/GIR NO. : AACCM 0983 D ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : SHRI T. JAISWAL, AR REVENUE BY : SHRI R. CHOWDHURY, ADDL. CIT / DATE OF HEARING : 13/08/2018 /DATE OF PRONOUNCEMENT: 25/10/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2013-14, IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS)- 5, KOLKATA, IN APPEAL NO. 107/CIT(A)-5/CIR-14(2)/16-17, DATED 29- 05-2017, WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER U/S. 144 OF THE INCOME-TAX ACT, 1961 (IN SHORT, THE ACT), DATED 19-03-2016. 2. AT THE OUTSET ITSELF, THE LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE IMPUGNED ORDER IS AN EX-PARTE ORDER AND ASSESSEE COULD NOT GET OPPORTUNITY TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THE LEARNED COUNSEL SUBMITTED THAT DURING THE APPELLATE PROCEEDINGS, THE NOTICES ISSUED BY THE LD. CIT(A) WERE NOT SERVED ON THE ASSESSEE, THEREFORE, THE ASSESSEE COULD NOT PARTICIPATE IN THE APPELLATE PROCEEDINGS. THEREFORE, THE LEARNED COUNSEL PRAYED THE BENCH THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THE LEARNED DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER 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 MATERIALS AVAILABLE ON RECORD, WE NOTE THAT IMPUGNED ORDER IS AN EX-PARTE ORDER AND NOTICES ISSUED BY THE LD. CIT(A), DURING THE APPELLATE PROCEEDINGS HAD NOT BE SERVED ON THE ASSESSEE, THEREFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE M.S.GLASS TRADERS PVT LTD ITA NO.1751/KOL/2017 A.Y: 2013-14 2 BEFORE THE LD. CIT(A). CONSIDERING THE PRINCIPLE OF NATURAL JUSTICE AND FAIR PLAY, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH AFTER AFFORDING 3 EFFECTIVE OPPORTUNITIES OF HEARING AND IF THE ASSESSEE DOES NOT PARTICIPATE IN THE APPELLATE PROCEEDINGS THAN OUR ORDER WOULD BE VACATED. THEREFORE, WE ALLOW THIS APPEAL FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25/10/2018. SD/- (S. S. GODARA) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 25/10/2018 RS, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT- M.S. GLASS TRADERS PVT. LTD. 2. / THE RESPONDENT.- DCIT, CIR 14(2), KOLKATA, 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE. //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .