M/s Burdwan Diagnostic And Research Centre (P) Ltd., Nadia V. A.C.I.T.,Circle-1 , Burdwan

ITA 2013/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0513 (ITAT-KOLKATA)
• Duration Of Justice: 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANT KHANRA SR DR
• Assessee Lawyers: K M ROY; PIYAL GUPTA
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (B), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) & SHRI S.S. GODARA, JM] I.T.A. NO. 2013/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. BURDWAN DIAGNOSTIC AND RESEARCH CENTRE (P) LTD...................................APPELLANT C/O. PARTHA SARATHI GUPTA, ADVOCATE, 100, BANK LANE, HATER PARA, KRISHNANAGAR, NADIA 741 101. [PAN: AABCB 7773 R] ACIT, CIRCLE 1, BURDWAN................................RESPONDENT AAYAKAR BHAWAN, COURT-COMPOUND, KACHHARI ROAD, BURDWAN 713 101. APPEARANCES BY: SHRI K.M. ROY, FCA & SHRI PIYAL GUPTA, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI JAYANT KHANRA, SR. DR, JCIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 13, 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 13, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) - BURDWAN DATED 09.07.2019 WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY WHICH IS ENGAGED IN THE BUSINESS OF RUNNING A NURSING HOME AND DIAGNOSTIC CENTRE. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 28.09.2012 DECLARING A TOTAL INCOME OF RS. 27,38,650/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 30.03.2015, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 51,53,590/- AFTER MAKING VARIOUS ADDITIONS / DISALLOWANCE. 2 I.T.A. NO. 2013/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. BURDWAN DIAGNOSTIC & RESEARCH CENTRE (P) LTD. 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 09.07.2019 PASSED EX-PARTE. 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 SIDES ON THIS ISSUE AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAS RAISED A PRELIMINARY ISSUE CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE BY RAISING INTER ALIA GROUND NO. 4 WHICH READS AS UNDER: FOR THAT HAVING REGARDS TO THE FACTS OF THE CASE THE LD. CIT(APPEALS) OUGHT TO HAVE CONSIDERED THAT THE HUMBLE APPELLANT DID NOT RECEIVE THE NOTICES OF HEARING OF THE APPEAL CASE FIXED ON 07.02.2019, 26.02.2019, 10.04.2019 & 13.05.2019 FOR WHICH HE COULD NOT COMPLY ON THE DATES OF HEARING OF THE APPEAL CASE AND ALSO ON 24.06.2019 THE APPELLANT LEFT THE OFFICER AFTER 5 P.M. OWING TO THE ABSENCE OF THE LD. APPELLANT AUTHORITY IN THE OFFICE AT BURDWAN FOR THE WHOLE DAY FOR WHICH NO COMPLIANCE WAS MADE. AS STATED BY THE ASSESSEE IN GROUND NO. 4 AND FURTHER REITERATED BY THE LEARNED COUNSEL AT THE TIME OF HEARING BEFORE THE TRIBUNAL, NONE OF THE NOTICES ISSUED BY THE LD. CIT(A) FIXING THE APPEAL OF THE ASSESSEE FOR HEARING ON 07.02.2019, 26.02.2019, 10.04.2019 & 13.05.2019 WAS EVER RECEIVED BY THE ASSESSEE. AS FURTHER EXPLAINED, THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE HAD ATTENDED THE OFFICE OF THE LD. CIT(A) ON 24.06.2019 WHEN THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING FINALLY BY THE LD. CIT(A) BUT DUE TO THE ABSENCE OF LD. CIT(A) IN HIS OFFICE, 3 I.T.A. NO. 2013/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. BURDWAN DIAGNOSTIC & RESEARCH CENTRE (P) LTD. HE LEFT THE OFFICE AFTER 5 P.M. KEEPING IN VIEW THESE REASONS GIVEN BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSES FOR THE NON- APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(A) WHEN ITS APPEAL WAS CALLED FOR HEARING. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE LEARNED COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE THE ASSESSING OFFICER AND EXTEND ALL THE POSSIBLE COOPERATION IN ORDER TO ENABLE THE AO TO COMPLETE THE ASSESSMENT AFRESH EXPEDITIOUSLY IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH SEPTEMBER, 2019. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 13/09/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. BURDWAN DIAGNOSTIC & RESEARCH CENTRE (P) LTD., C/O. PARTHA SARATHI GUPTA, ADVOCATE, 100, BANK LANE, HATAR PARA, KRISHNAGAR, NADIA 741 101. 2. ACIT, CIRCLE 1, AAYAKR BHAWAN, COURT-COMPOUND, KACHHARI ROAD, BURDWAN 713 101. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA