M/s Shakambari Builders (P) Ltd., Kolkata V. ACIT, Cir-5, Kolkata, Kolkata

ITA 1932/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9341 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 27-02-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 03-10-2016
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

I.T.A. NO. 1932/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1932/KOL/ 2016 ASSESSMENT YEAR: 2007-2008 M/S. SHAKAMBARI BUILDERS (P) LIMITED,.............. ........................APPELLANT 474, RABINDRA SARANI, 1 ST FLOOR, KOLKATA-700 005 [PAN: AAECS 6311 H ] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ......................RESPONDENT CIRCLE-5, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: SHRI RAJEEVA KUMAR, ADVOCATE, FOR THE ASSESSEE SHRI RAJAT KUMAR KUREEL, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 27, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 27, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA DAT ED 28.07.2016 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 31.10.2007 DECLARING TOTAL INCOME OF RS.11,13,910/-. IN THE AS SESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 31.12.2009 , THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESSING OFFICE R AT RS.17,13,910/- AFTER MAKING ADDITION, INTER ALIA, ON ACCOUNT OF DE EMED DIVIDEND. I.T.A. NO. 1932/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 3 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO FULL COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DISMISSED T HE SAME FOR NON- PROSECUTION VIDE HIS APPELLATE ORDER PASSED EX-PART E. AGGRIEVED BY THE SAME, THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL . 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, THE APPEAL FILED BY THE ASSESSEE BEFO RE THE LD. CIT(APPEALS) WAS DISMISSED BY THE LATTER BY HIS APPELLATE ORDER PASSED EX-PARTE WITHOUT GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISION OF SUB- SECTION (6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE VIDE AN ORDER PASSED IN WRITING STATING TH EREIN THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASON FOR THE DECISION. A PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD. CIT (APPEALS) SHOWS THAT THE SAME DOES NOT MEET THESE MANDATORY REQUIREMENTS . I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPE ALS) AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF T HE ASSESSEE AFRESH AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING H EARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 27, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 27 TH DAY OF FEBRUARY, 2017 COPIES TO : (1) M/S. SHAKAMBARI BUILDERS (P) LIMITED, 474, RABINDRA SARANI, 1 ST FLOOR, KOLKATA-700 005 I.T.A. NO. 1932/KOL./2016 ASSESSMENT YEAR: 2007-2008 PAGE 3 OF 3 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX(APPEALS)-2, KOLKATA ; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.