M/s. Lords Chemicals Limited , Kolkata V. DCIT, Circle - 11(2), Kolkata , Kolkata

ITA 1805/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7846 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER JCITSRDR
• Section: 143(3); 115JB

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 1805 / KOL / 20 18 ASSESSMENT YEAR :2013-14 M/S LORDS CHEMICALS LTD. ROOM NO. 705A, 1/1A, MAHENDRA RAY LANE, 7 TH FLOOR, KOLKAT- 700046 [ PAN NO.AACL 5339 A ] V/S . DCIT, CIRCLE-11(2), AAKAR BHAWAN, KOLKATA-69 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI SHANKAR HALDER, JCIT-SR-DR /DATE OF HEARING 16-04-2019 /DATE OF PRONOUNCEMENT 24-04-2019 / O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR2013-14 A RISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATAS O RDER DATED 14.05.2018 PASSED IN CASE NO.179/CIT(A)-4/C-11(2)/2016-17 INVO LVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE A CT. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHES T. THE REGISTRY HAS ALREADY SENT THE ASSESSEE AN RPAD NOTICE DATED 19.02.2019 FOR TODAYS HEARING. WE THEREFORE PROCEED EX PARTE AGAINST THE ASSESSEE. THE CASE IS NOW TAKEN UP ADJUDICATION ON MERITS. 2. IT TRANSPIRES AT THE OUTSET THAT THE CIT(A) HAS PASSED HIS ORDER UNDER CHALLENGE EX PARTE AGAINST THE ASSESSEE WHILST AFFIRMING THE ASSESSIN G OFFICERS ACTION MAKING VARIOUS DISALLOWANCE(S) / A DDITION(S) IN HIS ASSESSMENT ITA NO.1805/KOL/2018 A.Y. 2 013-14 M/S LORDS CHEMICALS LTD. VS. DCIT, CIR-11(2 ), KOL. PAGE 2 ORDER DATED 31.03.2016. WE NOTICE FROM A PERUSAL OF THE CIT(A)S ORDER THAT HE HAS ADJUDICATED UPON SEC. 115JB MAT ISSUE NOWHER E RAISED IN ASSESSEES GROUNDS IN FORM-35. THE SAID GROUNDS OF APPEAL HAV E BEEN PLACED ON RECORD AT PAGE 20 OF THE PAPER BOOK. LEARNED DEPARTMENTAL REPRESENTATIVE VEHEMENTLY CONTENDS THAT ASSESSEE HAD NOT PUT IN AP PEARANCE BEFORE THE CIT(A) DESPITE AVAILING VARIOUS OPPORTUNITIES OF HE ARING. WE FIND NO MERIT IN REVENUES ARGUMENTS AS THE CIT(A) HAS TAKEN RECOUR SE TO EX PARTE ACTION AGAINST THE ASSESSEE ON ONE HAND ON MERITS WHEREAS HE HAS NOT ADJUDICATED THE ASSESSEES SUBSTANTIVE GROUND RAISED IN LOWER A PPELLATE PROCEEDINGS AS CONTEMPLATED U/S 250(6) OF THE ACT. WE THEREFORE RE STORE THE INSTANT LIS BACK TO THE CIT(A) FOR AFRESH ADJUDICATION ON MERITS AS PER LAW AFTER AFFORDING THREE EFFECTIVE OPPORTUNITIES OF HEARING TO THE TAXPAYER. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT 24/04/2019 SD/- SD/- ( %) (' %) (DR.A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA, *DKP, SR.P.S (- 24 / 04 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S LORDS CHEMICALS LTD.R.NO.705A, 1/1A, MAHENDRA RAY LANE, 7 TH FLOOR, KOLKATA-46 2. /RESPONDENT-DCIT, CIRCLE-11(2), AAKAR BHAWAN, KOLKA TA-69 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 ''3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 3,