Greencross Therapeutics Pvt Ltd, Kolkata V. D.C.I.T Cir - 8,kolkata, Kolkata

ITA 1972/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5018 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 05-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 19-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UDAY KUMAR SARDAR
• Assessee Lawyers: A K TIBREWAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA (BEFORE SHRI P. M. JAGTAP, A.M. & SHRI N.V.VASUDEVA N, J.M.) ITA NO. 1972/KOL/2013 : A SSTT. YEAR : 2008-2009 GREENCROSS THERAPEUTICS PVT. LTD. PAN: AABCG 8523E VS DCIT, CIRCLE-8, KOLKATA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K.TIBREWAL, FCA & SHRI AMIT AGARWAL, ADVOCATE RESPONDENT BY : SHRI UDAY KUMAR SARD AR, ADDL.CIT, SR.DR DATE OF HEARING : 05.04.2016 DATE OF PRONOUNCEMENT : 22.04.2016 ORDER SHRI P.M.JAGTAP, A.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. CIT-VIII, KOLKATA, DATED 21.03.2013 FOR THE ASS ESSMENT YEAR 2008- 09 PASSED EX PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FO R NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY WH ICH IS ENGAGED IN THE BUSINESS OF TRADING OF DRUGS AND DRUGS FORMULAT ION. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED B Y IT ON 27.09.2008 DECLARING TOTAL INCOME AT NIL AND CLAIMING CARRIED FORWARD LOSS OF RS.17,22,565/-. IN THE ASSESSMENT COMPLETED UNDER S ECTION 143(2) VIDE ORDER DATED 31.12.2010, THE TOTAL INCOME OF THE ASS ESSEE WAS DETERMINED BY THE AO AT RS.11,14,920/- AFTER MAKING VARIOUS AD DITIONS AGGREGATING TO RS.28,37,485/-. AGAINST THE ORDER PASSED BY THE AO UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(A) DISPUTING ALL THE ADDITIONS MADE BY THE AO TO HIS T OTAL INCOME. 2 ITA NO.1972/KOL/2013 GREE NCROSS THERAPEUTICS PVT. LTD. ASSESSMENT YEAR: 2008-09 3. DURING THE COURSE OF APPELLATE PROCEEDINGS, A NO TICE WAS ISSUED BY THE LD. CIT(A) TO THE ASSESSEE ON 11.03.2013 FIXING THE HEARING ON 20.03.2013. SINCE NOBODY APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE, THE LD. CIT(A) PRESUMED THAT THE ASSESSE E WAS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BEFORE HIM AND PROC EEDED TO DISMISS THE SAME FOR NON-PROSECUTION WITHOUT GOING INTO THE MER IT OF THE ISSUES INVOLVED THEREIN. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. AS RIGHTLY SUBMITT ED BY THE LD. COUNSEL FOR THE ASSESSEE, ONLY ONE OPPORTUNITY WAS GIVEN BY THE LD. CIT(A) TO THE ASSESSEE BY FIXING THE HEARING ON 20.03.2013 BY A NOTICE ISSUED ON 11.03.2013 AND THIS POSITION CLEARLY EVIDENT FROM T HE IMPUGNED ORDER OF THE LD. CIT(A) HAS NOT BEEN DISPUTED EVEN BY THE LD . DR. IT IS THUS CLEAR THAT THE APPEAL FILED BY THE ASSESSEE BEFORE HIM HA S BEEN DISMISSED BY THE LD. CIT(A) BY HIS IMPUGNED ORDER PASSED EX PARTE WITHOUT GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND THERE IS A CLEAR VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. WE THEREFORE, SET ASIDE THE SAID ORDER PASSED BY THE LD. CIT(A) A ND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSE SSEE AFRESH ON MERIT AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF B EING HEARD TO THE ASSESSEE. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND APRIL, 2016. SD/- SD/- (N.V.VASUDEVAN) ( P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 22/04/2016 3 ITA NO.1972/KOL/2013 GREE NCROSS THERAPEUTICS PVT. LTD. ASSESSMENT YEAR: 2008-09 COPY OF ORDER FORWARDED TO: 1 GREENCROSS THERAPEUTICS PVT. LTD., 9B WOOD STREET, 4 TH FLOOR, KOLKATA 700 016 2 D.C.I.T., CIRCLE-8, KOLKATA-69 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR/SR.PS