Satyam Securities & Finance Pvt. Ltd., Kolkata V. I.T.O.,Ward-5(2), Kolkata

ITA 213/KOL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0583 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 17-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA No.213/Kol/2020 Satyam Securities & Finance Pvt. Ltd., AY: 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri A. T. Varkey, JM & Shri Rajesh Kumar, AM] I.T.A. No. 213/Kol/2020 Assessment Year: 2012-13 Satyam Securities & Finance Pvt. Ltd. (PAN: AADCS9468G)) Vs. Income-tax Officer, Ward-5(2), Kolkata. Appellant Respondent Date of Hearing (virtual) 03.01.2022 Date of Pronouncement 05.01.2022 For the Appellant N o n e For the Respondent Smt. Ranu Biswas, Addl. CIT, DR ORDER Per Shri A.T.Varkey, JM This is an appeal preferred by the assessee against the order of Ld. CIT(A)-10, Kolkata dated 16.12.2019 for AY 2012-13. 2. None appeared for the assessee. However, from a perusal of the grounds of appeal it is noted that the assessee’s main grievance is against the action of the Ld. CIT(A) to have passed the ex parte order without hearing the assessee. It is noted that the Ld. CIT(A) has passed the ex parte order taking note of the fact that none appeared on 10.12.2019. However, it has been noted from the grounds of appeal that the assessee had filed on line adjournment application on 09.12.2019. The assessee’s main grievance is that the Ld. CIT(A) without hearing it had adjudicated the grounds of appeal raised by the assessee. We note that the Ld. CIT(A) taking note that none appeared on behalf of the assessee on 10.12.2019 has passed the impugned order upholding the action of the AO and confirmed the additions. It is noted from the grounds of appeal raised by the assessee before us that it had preferred an adjournment application on 09.12.2019 praying for adjournment of the hearing fixed on 10.12.2019. If that is so, the Ld. CIT(A) ought to have adjourned the matter rather than disposing of the appeal ex-parte. Be that as it may, the impugned order passed without hearing the assessee is in violation of Natural Justice and, therefore, we are inclined to set aside the order of Ld. CIT(A) and direct him to decide the appeal on merits 2 ITA No.213/Kol/2020 Satyam Securities & Finance Pvt. Ltd., AY: 2012-13 and if necessary to take the remand report from the AO in case if the assessee is producing any new evidence to substantiate its grounds of appeal. We also direct the assessee to file written submission as well as the documents to substantiate the grounds of appeal and to be diligent and prompt before the Ld. CIT(A) and the Ld. CIT(A) to decide the grounds of appeal in accordance to law. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 5 th January, 2022. Sd/- Sd/- (Rajesh Kumar) (Aby. T. Varkey) Accountant Member Judicial Member Dated: 05.01.2022 JD(Sr.P.S.) Copy of the order forwarded to: 1. Assessee – M/s. Satyam Securities & Finance Pvt. Ltd., 7A, Old Wing, 2 nd floor, Bentinck Street, Kolkata-700 001. 2. Revenue – ITO, Ward-5(2), Kolkata. 3. CIT(A)-10, Kolkata (sent through e-mail). 4. CIT, Kolkata. 5. DR, ITAT, Kolkata, (sent through e-mail).. True Copy By Order Sr. Private Secretary/DDO ITAT, Kolkata Bench, Kolkata