Hanuman Tea Company Limited, Kolkata V. ITO, Ward - 12(3), Kolkata, Kolkata

ITA 1763/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0144 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 16-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: VIKASH SURANA
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.1763/KOL/2018 ( / ASSESSMENT YEAR: 2011-12) HANUMAN TEA COMPANY LTD. FMC, FORTUNA, 1 ST FLOOR, B-1, 234/3A, A.J.C. BOSE ROAD, KOLKATA-700020. VS. ITO, WARD-12(3), KOLKATA ./ ./PAN/GIR NO.: AAACH 6868 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI VIKASH SURANA, ADVOCATE RESPONDENT BY : SHRI RADHEY SHYAM, CIT DR / DATE OF HEARING : 14/03/2019 /DATE OF PRONOUNCEMENT : 29/03/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2011-12, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-4 , KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) / 147 OF THE INCOME T AX ACT, 1961 (IN SHORT THE ACT) DATED 09.03.2016. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL SUBMITTED BEFORE US, THAT DURING THE APPELLATE PROCEEDINGS, THE ASSESSEE SOUGHT AN ADJOURNMENT VID E LETTER DATED 12.04.2018, HOWEVER THE LD. CIT(A) DID NOT COMMUNICATE THE ADJO URNMENT DATE TO THE ASSESSEE, HENCE ASSESSEE COULD NOT ATTEND THE HEARING BEFORE THE LD. CIT(A). HENCE THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF HANUMAN TEA COMPANY LTD. ITA NO.1763/KOL/2018 ASSESSMENT YEAR:2011-12 P PP PA AA AG GG GE EE E | || | 2 22 2 NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE C ONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT COMMUNICATE THE DATE OF ADJOURNMENT. WE ALSO NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS AND DID NOT PASS ORDER ON MERITS BASED ON THE DOCUMENTS AVAIL ABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE NOTE THAT THE LD. CIT(A) FAILED TO DETERMINE THE OBLIGATIONS AND RIGHTS OF THE ASSESSE E. WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY RE QUIRE THAT THE EFFECTED PARTY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO CO NTEST HIS CASE. HENCE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MA TTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FIL E OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSE S, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 29.0 3.2019 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 29/03/2019 ( SB, SR.PS ) HANUMAN TEA COMPANY LTD. ITA NO.1763/KOL/2018 ASSESSMENT YEAR:2011-12 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. HANUMAN TEA COMPANY LTD. 2. ITO, WARD-12(3), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES