M/s Annapurna Vyapaar Pvt. Ltd., Siliguri V. I.T.O.,Ward-1(1), Siliguri

ITA 1958/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0224 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 20-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: SUJAY SEN
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 1958/KOL/2019 M/S. ANNAPURNA VYAPAAR PVT. LTD. AY: 2011-12 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1958/KOL/2019 ASSESSMENT YEAR: 2011-12 M/S. ANNAPURNA VYAPAAR PVT. LTD. (PAN: AAHCA6091M) VS INCOME-TAX OFFICER, WARD-1(1), SILIGURI APPELLANT RESPONDENT FOR THE APPELLANT SHRI SUJAY SEN, ADVOCATE FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT SR. ( DR) DATE OF HEARING 19.12.2019 DATE OF PRONOUNCEMENT 31.12.2019 ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), SILIGURI DATED 29.05.2019 FOR AY 2011-12. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) ON 29.05.2019 ONE DAY BEFORE THE DATE FIXED FOR HEARING I.E. ON 30.05.2019. ACCORDING TO LD. AR, THE IMPUGNED ORDER HAS BEEN PASSED EX PARTE WITHOUT GOING INTO THE MERITS OF TH E CASE, WHICH IS VIOLATIVE OF NATURAL JUSTICE. SO, HE URGED BEFORE THE BENCH TO SET ASID E THE ORDER OF LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION. IT IS N OTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE AND ALSO LACK OF PROVIDING SUFFICIENT OPPORTUNITY TO THE ASSESSEE. THUS, ACCORDING TO ME , THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE, WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF NATURAL JUSTICE. THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO A DJUDICATION OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASS ESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 31ST DE CEMBER, 2019. DATED :31ST DECEMBER, 2019 SD/- (ABY. T. VARKEY ) JUDICIAL MEMBER JD. (SR. PS) 2 ITA NO. 1958/KOL/2019 M/S. ANNAPURNA VYAPAAR PVT. LTD. AY: 2011-12 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ANNAPURNA VYAPAAR PVT. LTD., C/ O, M/S. SALARPURIA JAJODIA & CO. 3 RD FLOOR, 7, CHITTARANJAN AVENUE, KOLKATA-700 072. 2 RESPONDENT ITO, WARD-1(1), SILIGURI 3. 4. 5. CIT(A), SILIGURI. (SENT THROUGH E-MAIL) CIT , SILIGURI DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR