Wizard Merchandise Pvt. Ltd., Kolkata V. ITO, Ward - 6(4), Kolkata, Kolkata

ITA 2093/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1404 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: M D SHAH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 ITA NO2093/KOL/2017 WIZARD MERCHANDI SE P. LTD., AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NO. 2093/KOL/2017 ASSESSMENT YEAR: 2012-13 WIZARD MERCHANDISE PVT. LTD. (PAN: AAACW7204P) VS. INCOME-TAX OFFICER, WD-6(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 09.01.2019 DATE OF PRONOUNCEMENT 20.03.2019 FOR THE APPELLANT SHRI M. D. SHAH, AR FOR THE RESPONDENT SHRI SANKAR HALDER, DCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, KOLKATA DATED 20.07.2017 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE POINTED OUT THAT THIS IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THE ASSESS EE WAS NOT PROVIDED PROPER OPPORTUNITY OF HEARING BY THE LD. CIT(A) AND ALSO ALLOWED TO P RODUCE RELEVANT DOCUMENTS/EVIDENCES IN THE COURSE OF HEARING. THEREFORE, ACCORDING TO LD. AR, THERE IS VIOLATION OF NATURAL JUSTICE. SO, HE WANTED THE MATTER BE REMANDED BACK TO THE FI LE OF LD. CIT(A) FOR ADJUDICATION OF THE APPEAL ON MERITS . PER CONTRA, THE LD. CIT, DR DR EW OUR ATTENTION TO THE FACT THAT SEVERAL OPPORTUNITIES WERE GIVEN TO THE ASSESSEE AND SINCE ON THE LAST DATE I.E. ON 14.07.2017 THERE IS NON-COMPLIANCE ON THE PART OF THE ASSESSEE, LD. CIT (A) HAD NO OTHER ALTERNATIVE BUT TO PASS EX PARTE ORDER. SO, HE DOES NOT WANT US TO INTERFE RE IN THE IMPUGNED ORDER. 3. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH FA CTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE AND WITHOUT GOING INTO MERITS OF THE CASE. SO, ACCORDING TO LD. AR, THERE IS VIOLATION OF NATURAL JUSTICE. SO, HE URGED BEFORE THE BENCH TO GRANT ASSESSEE A LAST OPPORTUNITY TO PLEAD ITS CASE BEFORE THE 2 ITA NO2093/KOL/2017 WIZARD MERCHANDI SE P. LTD., AY- 2012-13 LD. CIT(A). THOUGH THE LD. DR OPPOSES THE PLEA FOR GIVING AN OPPORTUNITY AGAIN BEFORE THE LD. CIT(A), WE ARE INCLINED TO GIVE ANOTHER OPP ORTUNITY TO THE ASSESSEE TO PLEAD ITS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND RESTORE THE APPEALTO HIS FILE FOR FRESH ADJUDICATIO N AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. A PPEAL 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 20TH MARC H, 2019 SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 20TH MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT WIZARD MERCHANDISE PVT. LTD., C/O D. J. SHAH & CO. KALYAN BHAVAN., 2, ELGIN ROAD, KOLKATA-700 020. 2 RESPONDENT ITO, WARD-6(4), KOLKATA 3. 4. CIT(A)-2, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR