M/s. Happy Trade Links Pvt. Ltd., , Howrah V. ITO, Ward - 13(2), Kolkata , Kolkata

ITA 1935/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4326 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 07-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: AVIJIT DEY
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.1935/KOL/2018 ( / ASSESSMENT YEAR: 2012-13) M/S HAPPY TRADE LINKS PVT. LTD. M/S ALPHA VYAPAAR PVT.LTD., 106, GIRISH GHOSH ROAD, 5 TH FLOOR, BELURMATH, HOWRAH- 711202 VS. ITO, WARD-13(2), KOLKATA ./ ./PAN/GIR NO.: AABCH 9159 H (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI AVIJIT DEY, ADVOCATE RESPONDENT BY : SHRI SHANKAR HALDER, JCIT SR. DR / DATE OF HEARING : 09/05/2019 /DATE OF PRONOUNCEMENT : 10/05/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-5, KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 OF THE INCOME TAX ACT, 1 961 (IN SHORT THE ACT) DATED 26/03/2015. 2. THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LI MITATION BY 104 DAYS. THE ASSESSEE FILED A PETITION REQUESTING THE BENCH TO C ONDONE THE DELAY. WE HAVE HEARD M/S HAPPY TRADE LINKS PVT. LTD. ITA NO.1935/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 BOTH THE PARTIES ON THIS PRELIMINARY ISSUE, AND HAV ING REGARD TO THE REASONS GIVEN IN THE PETITION. WE CONDONE THE DELAY AND ADMIT THE AP PEAL OF THE ASSESSEE. 3.AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASS ESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED O N ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR T HE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 4. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS WHILE ADJUDICATING THE ISSUE. WE NOTE THAT THE LD. CIT(A ) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFO RE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS SE TTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PAR TY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. THEREFORE, WITH OUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEA KING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 10.05 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 10/05/2019 ( SB, SR.PS ) M/S HAPPY TRADE LINKS PVT. LTD. ITA NO.1935/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. M/S HAPPY TRADE LINKS PVT. LTD. 2. ITO, WARD-13(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES