HNG Float Glass Limited , Kolkata V. DCIT, Circle - 5(2), Kolkata, Kolkata

ITA 2079/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3542 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 20-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE CIT LD
• Assessee Lawyers: AKKAL DUDHEWAWALA FCA LD
• Keywords: Principle of natural justice

Judgement Text

1 ITA NO . 20 79/KOL/2017 M/S. HNG FLOAT GLASS LIMITED THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI M. BALAGANESH , ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO. 20 79 /KOL/2017 A.Y 201 1 - 12 M/S. HNG FLOAT GLASS VS . DCIT, CIRCLE 5(2), LIMITED. KOLKATA PAN:AABCH7942Q [APPELLANT] [RESPONDENT] FOR THE APPELLANT : SHRI AKKAL DUDHEWAWALA, FCA, LD. AR FOR THE RESPONDENT : SHRI A. BHATTACHARJEE, ADDL. CIT, LD.SR.DR DATE OF HEARING : 09 - 08 - 2018 DATE OF PRONOUNCEMENT : 21 - 08 - 201 8 ORDER SHRI S.S. VISWANETHRA RAVI TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 2 4 - 08 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX ( APPEALS ) , 2 , KOLKATA FOR THE A.Y 201 1 - 12, WHEREIN HE DISMISSED THE APPEAL OF ASSESSE EX PARTE . 2. AFTER HEARING BOTH THE PARTIES, WE FIND THAT THE CIT - A ISSUED NOTICES ON THE FOLLOWING DATES: - DT. OF NOTICE DT. OF HEARING REMARKS 01.04. 2016 02.05.2016 THE A/R OF THE ASSESSE FILED A LETTER DT. 02/05/16 FOR ADJOURNMENT AND CASE WAS ADJOURNED FOR 15.07.2016 15.07.2016 THE A/R OF THE ASSESSE NEITHER APPEARED NOR FILED ANY LETTER OF ADJOURNMENT. 18.07.2016 01.08.2016 THE A/R OF THE ASSESSE NEITHER APPEARED NOR FILED ANY LETTER OF ADJOURNMENT. 20.03.2016 19.04.2017 THE A/R OF THE ASSESSE FILED A LETTER DT. 17.04.2017 FOR ADJOURNMENT AND CASE WAS ADJOURNED FOR SINE DIE. 27.07.2017 23.08.2017 THE A/R OF THE ASSESSE NEITHER APPEARED NOR FILED ANY LETTER OF ADJOURNMENT. AS PER SPEED POST TRACKING SYSTEM, THE NOTICE WAS SERVED ON THE ASSESSE ON 03.08.2017 2 ITA NO . 20 79/KOL/2017 M/S. HNG FLOAT GLASS LIMITED 3. ON PERUSAL OF ABOVE, WE FIND THAT THE CIT - A ISSUED NOTICES FOR HEARING ON FIVE OCCASIONS . OUT OF FIVE OCCASIONS, THE ASSESSE FILED ADJ OURNMENT PETITIONS ON 2 - 5 - 2016 & 17 - 04 - 2017. HOWEVER, ON LAST DATE OF HEARING I.E 23 - 08 - 2017, NO ONE APPEARED REPRESENTING THE ASSESSE AND THE CIT - A TAKING INTO CONSIDERATION SPEED POST TRACKING SYSTEM HELD THAT NOTICE DT. 27 - 07 - 2017 FOR HEARING DT. 23 - 08 - 2017 WAS SERVED ON THE ASSESSE ON 03 - 08 - 2017 AND DISMISSED THE APPEAL EX PARTE . THEREFORE, TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, SUBMISSIONS OF THE LD. AR AND IN THE INTEREST OF NATURAL JUSTICE, WE DEEM IT FIT AND PROPER TO REM AND THE ISSUE S INVOLVED IN THE APPEAL TO THE FILE OF CIT - A FOR HIS FRESH ADJUDICATION AND TO PASS A FRESH ORDER AS PER LAW, AFTER GIVING THE ASSESSE ADEQUATE OPPORTUNITY OF HEARING. THE ASSESSE IS AT LIBERTY TO FILE NECESSARY EVIDENCES/EXPLANATION IN THI S REGARD. GROUNDS RAISED BY THE ASSESSE ARE ALLOWED FOR STATISTICAL PURPOSE. 4 . IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 21 - 0 8 - 2018 SD/ - SD/ - M. BALAGANESH S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 - 0 8 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. A PPELLANT /ASSESSEE : M/S. HNG FLOAT GLASS LIMITED 2 RED CROSS PLACE, 2 ND FLOOR, KOLKATA - 1. 2 RE SPONDENT /REVENUE : ASSTT.COMMISSIONER OF INCOME - TAX , CIRCLE - 5(2), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 69. 3. CIT - A - 2 , KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS /H.O.O ITAT KOLKATA 3 ITA NO . 20 79/KOL/2017 M/S. HNG FLOAT GLASS LIMITED