M/s. Lark Dealcom Pvt. Ltd., Kolkata V. ITO, Ward-6(2), Kolkata, Kolkata

ITA 1997/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1268 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 17-10-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI
• Keywords: Opportunity of being heard; Bonafide belief

Judgement Text

1 ITA NO.1997/KOL/2016 M/S. LARK DEALCOM PVT. LTD., AY- 2011-12 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1997/KOL/2016 ASSESSMENT YEAR: 2011-12 M/S. LARK DEALCOM PVT. LTD. (PAN: AABCL7805J) VS. INCOME-TAX OFFICER, WARD-6(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 17.01.2018 DATE OF PRONOUNCEMENT 21.03.2018 FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI A. K. TIWARI, CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-6, KOLKATA DATED 29.07.2016 FOR AY 2011-12. AT THE OUTSET, THE LD. A R DREW OUR ATTENTION TO THE FIRST GROUND OF APPEAL WHICH IS AS UNDER: 1. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) WAS NOT JUSTIFIED IN PASSING AN EX PARTE ORDER WITHOUT AFFO RDING SUFFICIENT TIME TO THE ASSESSEE TO PRESENT ITS CASE VIOLATING THE PRINCIPLES OF NATURA L JUSTICE. 2. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE SUBMITTED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER . HE ALSO SUBMITTED AN AFFIDAVIT STATING THAT ON RECEIVING THE ORDER OF THE TRIBUNAL THE ASS ESSEE LEARNT THAT THE APPEAL WAS DISMISSED BY THE LD. CIT(A) BY PASSING AN EX PARTE ORDER DUE TO NON APPEARANCE OF ANYONE ON BEHALF OF THE ASSESSEE COMPANY ON THE DATE FIXED FOR HEARI NG BEFORE HIM. HE ALSO STATED THAT THE ASSESSEE WAS ENTRUSTED THE CASE TO SHRI P. KAPOOR, CA TO APPEAR BEFORE THE LD. CIT(A) UNDER THE BONAFIDE BELIEF THAT PROPER COMPLIANCES W ERE MADE FROM THE END OF THE SAID MR. KAPOOR BUT AFTER RECEIVING THE ORDER ASSESSEE LEARN T THAT NO COMPLIANCE WAS MADE BY THE SAID MR. KAPOOR. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE SAME TO HIM FOR DE NOVO ADJU DICATION AFTER AFFORDING REASONABLE 2 ITA NO.1997/KOL/2016 M/S. LARK DEALCOM PVT. LTD., AY- 2011-12 OPPORTUNITY TO THE ASSESSEE FOR HEARING. ON THE OT HER HAND, THE LD. DR RELIED ON THE ORDER OF LD. CIT(A) 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THRO UGH THE ORDER OF LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER. WE ALSO FIND THAT MR. P. KAPOOR, CA WHO WAS ENTRUSTED BY THE ASSESSEE TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY WAS ABSENT ON THE DATES OF HEARING BEFORE THE FIRST APPELLATE AUTHORI TY. IN THAT EVENT THE ASSESSEE SHOULD NOT BE PENALIZED FOR THE INACTION OF THE AUTHORIZED REPRES ENTATIVE OF THE ASSESSEE TO APPEAR BEFORE THE FIRST APPELLATE AUTHORITY. THEREFORE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO ADJUDICATE THE MATTER AFR ESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. C IT(A) DILIGENTLY AND PARTICIPATE IN THE APPELLATE PROCEEDINGS AND PURSUE THE APPEAL IN ACCO RDANCE TO LAW. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.03.2018 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. LARK DEALCOM PVT. LTD., 28, ARM ENIAN STREET, 1 ST FLOOR, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-6(2), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY