Gallon Holdings Pvt. Ltd., Kolkata V. I.T.O.,Ward-11(1), Kolkata

ITA 190/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6285 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NICOLAS MURMU CIT LD
• Assessee Lawyers: D S DAML E FCA LD
• Keywords: Opportunity of being heard; Assessment record; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 190 /KOL/201 9 A.Y 20 1 4 - 15 M/S. GALLON HOLDINGS PVT. LTD. PAN: AABCG1412C VS. I.T.O., WARD 11(1), KOLKATA ( / APPELLANT) .. ( / RESPONDENT) APPELLANT BY : SHRI D.S.DAMLE, FCA, LD.AR RESPONDENT BY : SHRI NICOLAS MURMU, ADDL , CIT, LD.DR / DATE OF HEARING : 1 3 - 06 - 2019 / DATE OF PRONOUNCE MENT: 24 - 0 7 - 2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 20 1 4 - 15 , IS DIRECTED AGAINST THE ORDER DATED 31 - 12 - 2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 4 , KO LKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S. 14 3(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 08 - 08 - 2016 . 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE IMPUGNED ORDER IS AN EX - PARTE ORDER AND LD. CIT(A) DID NOT PASS ORDER ON MERITS. WHILE ADJUDICATING THE APPEAL, T HE LD. CIT(A) DID NOT CONSIDER ASSESSMENT RECORDS AND WRITTEN SUBMISSION ALSO, THEREFORE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEA D HIS CASE BEFORE LD. CIT(A), HENCE THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. THE LD. DR DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES AN D PERUSING THE RECORD , WE NOTE THAT IN RESPONSE TO NOTICE(S) ISSUED BY THE LD. CIT(A) NEITHER THE ASSESSEE NOR ITS ITA NO. 190 /KOL/2019 M/S. GALLON HOLDINGS PVT. LTD. 2 AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE CASE. HOWEVER, WE NOTE THAT ASSESSEE SOUGHT ADJOURNMENTS FROM TIME TO TIME BEFORE LD. C IT(A) . THE LD. CIT(A) PASSED EX PARTE ORDER CONFIRMING THE ACTION OF THE AO WITHOUT CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE WHICH WERE FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) , THEREFORE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOUL D BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF THE LD. CIT(A) . W E NOTE THAT A PERUSAL OF THE BODY OF THE IMPUGNED ORDER, IT IS APPARENT THAT IT IS AN EX - PARTE ORDER WHICH HAS BEEN CHALLENGED BY THE ASSESSEE FOR WANT OF PROPER OPPORTUNITY. WE ARE OF THE VIEW THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY , ONE MORE OPPORTUNITY SHOULD BE GIVEN TO ASSESSEE TO PLEAD ITS CASE BEFORE THE LD. CIT(A) . THER EFORE, WE SET ASIDE THE ORDER OF LD CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD.CIT(A) TO ADJUDICATE THE ISSUE(S) AFRESH, AS PER LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD . THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISIT E EVIDENCES/EXPLANATION, IF ANY, TO SUBSTANTIATE HIS CASE. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 /0 7 /201 9 SD/ - (A.T . VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 24 / 0 7 /201 9 *PP , S R. PS ITA NO. 190 /KOL/2019 M/S. GALLON HOLDINGS PVT. LTD. 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - M/S. GALLO N HOLDINGS PVT. LTD. 8A & 8B SATYAM TOWERS, 3 ALIPORE ROAD, KOLKATA - 27. 2. / THE RESPONDENT. - THE INCOME TAX OFFICER, WARD 11(1), AAYKAR BHAVAN, P - 7 CHOWRINGHEE SQ., KOLKATA - 69. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .