M/s. Mohan Jute Bags Mfg. Co. , Kolkata V. ITO, Ward - 35(4), Kolkata

ITA 2169/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7450 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-03-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 12-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Keywords: Opportunity of being heard; Principle of natural justice; Condonation of delay
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 2169/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. MOHAN JUTE BAGS MFG. CO...................................................APPELLANT 16A, PALACE COURT 1, KYD STREET KOLKATA 700 016 [PAN : AAFFM 3412 R] VS. INCOME TAX OFFICER, WARD-35(4), KOLKATA..................RESPONDENT APPEARANCES BY: SHRI AAYUSH GUPTA, FCA, APPEARED ON BEHALF OF THE ASSESSEE . SHRI ROBIN CHOUDHURY, ADDL. CIT SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 13 TH , 2019 DATE OF PRONOUNCING THE ORDER : APRIL 30 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 10, KOLKATA, (LD. CIT(A)) PASSED U/S. 250 OF THE INCOME TAX ACT, 1961, (THE ACT), DT. 20/07/2018, FOR THE ASSESSMENT YEAR 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS AND PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THE PETITION FOR CONDONATION OF DELAY WAS REJECTED. THE ASSESSEE WAS NOT HEARD. HENCE I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE, SUBJECT TO THE PAYMENT OF COST OF RS.5,000/- (RS. FIVE THOUSAND ONLY) BY THE ASSESSEE IN FAVOUR OF PRIME MINISTER RELIEF FUND, FOR HAVING NOT APPEARED BEFORE THE LD. CIT(A) AS WELL AS BEFORE US IN THIS PROCEEDING. THE CIT(A) SHALL VERIFY THE SAID PAYMENT BY THE ASSESSEE AND THEREAFTER PROCEED TO DISPOSE OFF THE CASE AFRESH, IN ACCORDANCE WITH LAW. FOR THIS PROPOSITION TO LEVY COSTS, WHILE CONDONING THE ACTIONS OF THE ASSESSEE, I RELY ON THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF VIJAY VISHIN 2 ITA NO. 2169/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. MOHAN JUTE BAGS MFG. CO MEGHANI VS. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE IN ITA NO. 493 OF 2015 & 508 OF 2015, DT. SEPTEMBER 19, 2017, WHEREIN AT PARA 11, IT HAS BEEN HELD AS FOLLOWS:- 11. WE DO NOT FIND THAT ANY OF THESE DECIDED CASES HAVE ANY APPLICATION TO THE FACTS BEFORE US. WE HAVE IMPOSED THE COSTS NOT BECAUSE THE APPELLANT WAS NOT ACTING BONA FIDE BUT FINDING THAT EVEN AFTER THE LEGAL ADVICE WAS OBTAINED, THE MATTER WAS DECIDED IN FAVOUR OF THE ASSESSEE, THERE WAS TIME WHICH WAS CONSUMED AND IN ALL THIS DELAY OF 2984 DAYS OCCURRED. WHILE CONDONING SUCH DELAY, IT IS PERMISSIBLE FOR COURT, IN ITS DISCRETION, TO IMPOSE COSTS. EVENTUALLY, THE RIGHTS AND EQUITIES HAVE TO BE BALANCED. TO RENDER SUBSTANTIAL JUSTICE AND NOT TO ENRICH THE REVENUE THAT THE COSTS HAVE BEEN IMPOSED. IT IS NOT, THEREFORE, A CASE WHERE THE STATE HAS BEEN ALLOWED TO RETAIN ANY BENEFIT OR HAS BEEN BENEFITED BY ANY DIRECTIONS. IT IS THE COURT WHICH IN ITS DISCRETION HAS IMPOSED THIS CONDITION. WE DO NOT FIND ANY BASIS TO ALTER IT. THE REQUEST IN THAT BEHALF IS REFUSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED ABOVE. KOLKATA, THE 30 TH DAY OF APRIL, 2019. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 30.04.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. MOHAN JUTE BAGS MFG. CO 16A, PALACE COURT 1, KYD STREET KOLKATA 700 016 2. INCOME TAX OFFICER, WARD-35(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES