Bharat Scientific House , Kolkata V. ACIT, Circle - 31, Kolkata

ITA 21/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7759 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 09-01-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 04-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.21/KOL/2019 ( / ASSESSMENT YEAR:2012-13) BHARAT SCIENTIFIC HOUSE FIRM 1/2C, FORDYCE LANE, KOLKATA- 700014. VS. ACIT, CIRCLE-31, KOLKATA ./ ./PAN/GIR NO.: AALFB 2845 D (APPELLANT) .. (RESPONDENT) APPELLANT BY :NONE RESPONDENT BY :SHRI VIJAY SHANKAR, CIT / DATE OF HEARING : 09/01/2020 /DATE OF PRONOUNCEMENT : 29/01/2020 / O R D E R PER DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERT AINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-9, KOLKATA IN APPEAL NO. 36/CIT(A)-9/CIR-3 1/2015-16/KOL, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASS ESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 12/03/2015. 2. WE HAVE HEARD LD DR FOR THE REVENUE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING NONE APPEARED ON BEH ALF OF ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING.AT THE OUTSET ITSELF , WE NOTE THAT ASSESSEES MAIN GRIEVANCES WHICH ARE MENTIONED IN GROUND NOS 1 AND 2 RAISED BY HIM, IS THAT WHEN THE APPEAL WAS SCHEDULED FOR HEARING ON 30.01.2018, AT 11.30 A.M. THE LD. CIT(A) WAS ABSENT IN HIS OFFICE. THE A.R. OF THE ASSESSEE APPEARED ON 30.01.2018 IN THE OFFICE OF LD. CIT(A) AND FILED WRITTEN SUBMISSION A LSO. THESE WRITTEN SUBMISSIONS BHARAT SCIENTIFIC HOUSE FIRM ITA NO.21/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 WERE NOT CONSIDERED WHILE ADJUDICATING THE ASSESSEE S APPEAL; WHICH IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE. GROUND NOS. 1AND 2 RA ISED BY THE ASSESSEE ARE REPRODUCED BELOW: 1. FOR THAT DURING THE APPEAL HEARING THE ADVOCATE OF THE ASSESSEE SUBMITTED WRITTEN SUBMISSION WITH PAPERS AND PARTICULARS AND MOREOVER THE APPELLANT AUTHORITY HAD SUFFICIENT TIME BEFORE FINAL ORDER TO CALL THE ASSESSEE TO GET CLARIFIED EVERYTHING AND ADDITION OF EVERY AMOUNT IS ARBITRAR Y, ILLEGAL AND IN LAW AND SHOULD THEREFORE BE ALLOWED. 2. THE APPELLATE AUTHORITY ADJOURNED THE APPEAL PRO CEEDINGS ON 30.01.2018 AT 11.30 A.M. HE WAS ABSENT ON THE DAY AND TIME AND MR . D.P. BAGCHI WITHOUT CALLING THE ASSESSEE TO SUBMIT THE BOOKS OF ACCOUNT S AND DOCUMENTS, THE ORDER OF APPEAL, DISMISSION OF THE APPEAL IS ARBITRARY, ILLE GAL AND VOID IN LAW. 3. FROM THE GRIEVANCES RAISED IN THE GROUNDS OF AP PEAL AS MENTIONED ABOVE, IT IS IMPLIED THAT ASSESSEE IS AGGRIEVED BY THE ACTION OF LD. CIT(A) FOR NOT GIVING PROPER OPPORTUNITY TO THE ASSESSEE AND HAS PASSED THE ORDE R WITHOUT EVEN CONSIDERING THE WRITTEN SUBMISSION FILED BY THE ASSESSEE. IN SUCH A SCENARIO, IT CANNOT BE SAID THAT THE LD. CIT(A) HAS PASSED THE ORDER AFTER GIVING TH E PROPER OPPORTUNITY OF HEARING WHICH IS ESSENTIAL FOR ADJUDICATING THE APPEAL. THE REFORE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD.CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OP PORTUNITY OF BEING HEARD TO THE ASSESSEE. FOR STATISTICAL PURPOSES, THE APPEAL OF T HE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 29.01.2020 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 29/01/2020 ( SB, SR.PS ) BHARAT SCIENTIFIC HOUSE FIRM ITA NO.21/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. BHARAT SCIENTIFIC HOUSE FIRM 2. ACIT, CIRCLE-31, KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATABENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES