India Power Corporation Limited , Kolkata V. DCIT, Circle - 2(1), Kolkata , Kolkata

ITA 1765/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0152 (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: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: AMIT AGARWALACA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

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.1765/KOL/2018 ( / ASSESSMENT YEAR: 2014-15) INDIA POWER CONSTRUCTION LTD. PLOT X1-2 & 3, BLOCK EP, SECTOR-V, SALT LAKE CITY, KOLKATA-700091 VS. DCIT, CIRCLE-2(1), KOLKATA ./ ./PAN/GIR NO.: AABCD 0340 G (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI AMIT AGARWAL, ACA 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 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-1 , KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT , 1961 (IN SHORT THE ACT) DATED 23.12.2016. 2. AT THE OUTSET ITSELF, THE ASSESSEE SUBMITTED BEF ORE US, BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CI T(A) AND THE ORDER BEING AN EX- PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. INDIA POWER CORPORATION LTD. ITA NO.1765/KOL/2018 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FI RST 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 CONSIDER THE A SSESSMENT 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 DURING THE APPELLATE PROCEEDINGS, THE ASSESSEE APPEARED BEFORE THE LD. CIT(A), HOWEVER, LD. CIT(A) DID NOT TAKE INTO ACCOUNT THE PRESENCE OF TH E ASSESSEE AND PASSED THE EX PARTE ORDER. WE NOTE THAT IT IS SETTLED LAW THAT PR INCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PARTY IS GRANTED SUF FICIENT OPPORTUNITY OF BEING HEARD TO CONTEST 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 INT EREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO A DJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEI NG HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWI TH. THEREFORE, WE DEEM IT FIT AND PROPER TO 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 ON MERITS. FOR STATISTICAL PURPOSES, 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 29.03 .2019 SD/- SD/- ( A.T. VARKEY ) (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 29/03/2019 ( SB, SR.PS ) INDIA POWER CORPORATION LTD. ITA NO.1765/KOL/2018 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. INDIA POWER CORPORATION LTD. 2. DCIT, CIRCLE-2(1), 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