E.C. Bose & Co. Pvt. Ltd., Kolkata V. DCIT, Circle-11, Kolkata

ITA 187/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8812 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 13-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SOUMITRA CHOUDHURY ASSESS
• Keywords: Opportunity of being heard; Principle of natural justice; Reasonable cause; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO. 187/KOL/2020 ASSESSMENT YEARS: 2013-14 E.C. BOSE & CO. PVT. LTD...............................................................................APPELLANT 13A, ST. GEORGE TERRACE KOLKATA 700 022 [PAN : AABCE 1567 C] VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), KOLKATA.............RESPONDENT APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI IMOKABA JAMIR, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 21 ST , 2020 DATE OF PRONOUNCING THE ORDER : JULY 24 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 4, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 11/03/2019, FOR THE ASSESSMENT YEAR 2013-14. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT BOTH THE MANAGING DIRECTOR OF THE COMPANY AS WELL AS THE SON OF THE MANAGING DIRECTOR ARE SUFFERING FROM CANCER AND PROPER OPPORTUNITY OF BEING HEARD WAS NOT PROVIDED TO THEM EITHER BY THE ASSESSING OFFICER OR BY THE LD. CIT(A) AND THAT DUE TO THE HEALTH ISSUES, THEY COULD NOT PROPERLY CO- OPERATE AND FURNISH ALL THE REQUIRED DETAILS DURING THE ASSESSMENT PROCEEDINGS. COPIES OF MEDICAL REPORTS WERE FILED AS EVIDENCE. HE PLEADED THAT THE CASE BE SET-ASIDE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION. 2.1. THE LD. D/R PLEADED THAT VIOLATIONS OF PRINCIPLES OF NATURAL JUSTICES HAS TAKEN PLACE DURING THE PROCEEDINGS BEFORE THE LD. CIT(A) AND HENCE IT WOULD BE PROPER TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, AFTER GIVING THE ASSESSEE OPPORTUNITY OF FURNISHING PROPER DETAILS. 3. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT BOTH THE LD. CIT(A) HAS PASSED EX- PARTE ORDER. THE ASSESSEE DUE TO REASONABLE CAUSE COULD NOT EFFECTIVELY REPRESENT ITSELF BEFORE THE ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS. HENCE W CONSIDERED OPINION THAT THIS CASE HAS TO BE REMITTED TO THE FILE OF THE ASSESSING OFFICER FOR F RESH ADJUDICATION, IN ACCORDANCE WITH LAW AS THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THAT STAGE ALSO. OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 4. IN THE RESULT, APPEAL O KOLKATA, THE SD/- [ ABY T. VARKEY] JUDICIAL MEMBER DATED : 24.07.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. E.C. BOSE & CO. PVT. LTD 13A, ST. GEORGE TERRACE KOLKATA 700 022 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 BEFORE THE ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS. HENCE W CONSIDERED OPINION THAT THIS CASE HAS TO BE REMITTED TO THE FILE OF THE ASSESSING OFFICER RESH ADJUDICATION, IN ACCORDANCE WITH LAW AS THERE IS VIOLATION OF PRINCIPLES OF AT THAT STAGE ALSO. HENCE THIS CASE IS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. IN THE RESULT, APPEAL O F THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 24 TH DAY OF JULY, 2020. [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 187/KOL/2020 ASSESSMENT YEARS: 2013-14 E.C. BOSE & CO. PVT. LTD. BEFORE THE ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS. HENCE W E ARE OF THE CONSIDERED OPINION THAT THIS CASE HAS TO BE REMITTED TO THE FILE OF THE ASSESSING OFFICER RESH ADJUDICATION, IN ACCORDANCE WITH LAW AS THERE IS VIOLATION OF PRINCIPLES OF HENCE THIS CASE IS SET ASIDE TO THE FILE OF THE ASSESSING F THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES