M/s Shree Valley Realtors Pvt. Ltd., Kolkata V. ITO, Ward 9(4), Kolkata, Kolkata

ITA 186/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1307 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 03-02-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: ANKIT JALAN
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO.186/KOL/2017 SHREE VALLEY REALTORS PVT. LTD., AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 186/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. SHREE VALLEY REALTORS PVT. LTD. (PAN: AAKCS4824R VS. INCOME-TAX OFFICER, WARD-9(4), KOL. APPELLANT RESPONDENT DATE OF HEARING 05.03.2018 DATE OF PRONOUNCEMENT 07.03.2018 FOR THE APPELLANT SHRI ANKIT JALAN, AR FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-3, KOLKATA DATED 24.11.2016 FOR AY 2012-13. AT THE OUTSET, THE LD. A R DREW OUR ATTENTION TO THE FIRST GROUND OF APPEAL WHICH IS AS UNDER: 1. FOR THAT ON THE FACTS AND IN CIRCUMSTANCES OF T HE CASE, THE LD. CIT(A) WAS WRONG AND UNJUSTIFIED IN CONFIRMING THE ORDER PASSED BY THE L D. INCOME TAX OFFICER, WITHOUT PROVIDING PROPER OPPORTUNITY OF BEING HEARD. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER AND HAS BEEN PASSED WIT HOUT GOING INTO THE MERIT OF THE CASE AT ALL, WHICH IS EVIDENCED FROM PARA 2 OF THE LD. CIT( A)S ORDER, WHICH IS REPRODUCED AS UNDER: 2. THE CASE WAS FIXED FOR HEARING ON 26.10.2016 A ND 10.11.2016. THE CASE HAS GONE UNREPRESENTED AND NEITHER ANY FURTHER TIME WAS SOUG HT BY WAY OF AN ADJOURNMENT APPLICATION. THE APPELLANT DOES NOT APPEAR TO BE S ERIOUS ABOUT PURSUING THIS APPEAL. HENCE, I PROCEED TO DECIDE THE APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. HE ALSO SUBMITTED THAT THE CASE WAS FIXED ONLY ON T WO OCCASIONS.FOR HEARING ON 26.10.2016 NO NOTICE OF HEARING WAS RECEIVED BY THE ASSESSEE A ND FOR HEARING ON 10.11.2016 NOTICE WAS RECEIVED BY THE ASSESSEE ONLY TWO DAYS BEFORE THE D ATE OF HEARING. HENCE, HE PRAYED BEFORE 2 ITA NO.186/KOL/2017 SHREE VALLEY REALTORS PVT. LTD., AY- 2012-13 THE BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK FOR PASSING A REASONED AND SPEAKING ORDER AFTER HEARING THE LD. A R. ON THE OTHER HAND, THE LD. DR RELIED ON THE ORDER OF LD. CIT(A) 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THRO UGH THE ORDER OF LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS PASSED A VERY CRYPTIC, NON- SPEAKING AND EX PARTE ORDER. THEREFORE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) A ND RESTORE THE MATTER TO ADJUDICATE THE MATTER AFRESH AND PASS A SPEAKING ORDER AFTER AFFOR DING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) DILIGENTLY AND PARTICIPATE IN THE APPELL ATE PROCEEDINGS AND PURSUE THE APPEAL IN ACCORDANCE TO LAW. THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07.03.2018 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 7 TH MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. SHREE VALLEY REALTORS PVT. LTD. , C/O, AGARWAL VISHWANATH & ASSOCIATES, 133/1/1A, S. N. BANERJEE R OAD, KOLKATA-700 013. 2 RESPONDENT ITO, WARD-9(4), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY