M/s Silpi Distributors , Kolkata V. I.T.O.,Ward-3(4), Kolkata

ITA 2182/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8926 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 20-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 250; 13

Judgement Text

ITA NO. 2182/KOL/2019 ASSESSMENT YEAR: 2006-2007 M/S. SILPI DISTRIBUTORS PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT I.T.A. NO. 2182/KOL/2019 ASSESSMENT YEAR: 2006-2007 M/S. SILPI DISTRIBUTORS PVT. LIMITED,.............. .............................APPELLANT C/O. M/S. SALARPURIA JAJODIA & CO., 3 RD FLOOR, 7, CHITTARANJAN AVENUE, KOLKATA-700072 [PAN: AAICS6026K] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-3(4), KOLKATA, BAMBOO VILLA, 1 ST FLOOR, 169, A.J.C. BOSE ROAD, CENTRAL REVENUE BUILDING, KOLKATA-700014 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI JAYANTA KHANRA, JCIT, SR. D.R., FOR THE RESPON DEN T DATE OF CONCLUDING THE HEARING : JANUARY 13, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 13, 2020 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-19, KOLKATA DA TED 29.11.2017 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESS EE FOR NON- PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN COMMISSION BUSINESS. THE RETURN OF INCOME FOR THE Y EAR UNDER CONSIDERATION WAS FILED BY IT ON 07.11.2006 DECLARI NG TOTAL INCOME OF RS.357/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3)/147, TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE ASSESS ING OFFICER AT RS.16,27,144/- AFTER MAKING THE ADDITIONS OF RS.4,1 3,287/- AND ITA NO. 2182/KOL/2019 ASSESSMENT YEAR: 2006-2007 M/S. SILPI DISTRIBUTORS PVT. LIMITED 2 RS.12,13,500/- ON ACCOUNT OF UNDISCLOSED COMMISSION INCOME AND UNEXPLAINED CASH DEPOSIT RESPECTIVELY. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3)/147, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON T HE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SA ID APPEAL FOR HEARING TWICE, THE LD. CIT(APPEALS) DISMISSED THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION VIDE HIS APPELLATE ORDER DATED 29.11.20 17 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING OF THIS APPEAL FIXED TODA Y, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. IT IS, HOWEVER, NOTED TH AT THE APPEAL OF THE ASSESSEE FILED BEFORE HIM WAS FIXED BEFORE THE LD. CIT(APPEALS) ONLY ON TWO OCCASIONS AND ALTHOUGH THE ASSESSEE HAD SOUGHT ADJOURNMENTS ON BOTH THESE OCCASIONS, THE LD. CIT(APPEALS) DID NOT GIVE ANY FURTHER OPPORTUNITY TO THE ASSESSEE AND PROCEEDED TO DISMIS S THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS IMPUGNED ORDE R PASSED EX-PARTE. THERE IS THUS A CLEAR VIOLATION OF PRINCIPLE OF NAT URAL JUSTICE BY THE LD. CIT(APPEALS) AND THIS POSITION IS NOT DISPUTED EVEN BY THE LD. D.R. MOREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISION S OF SUB-SECTION (6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL O F THE ASSESSEE VIDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATI ON, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBS ERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENTS. I, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCOR DANCE WITH LAW AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. ITA NO. 2182/KOL/2019 ASSESSMENT YEAR: 2006-2007 M/S. SILPI DISTRIBUTORS PVT. LIMITED 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 13, 2 020. SD/- (P.M. JAGTAP) VICE-PR ESIDENT) KOLKATA, THE 13 TH DAY OF JANUARY, 2020 COPIES TO : (1) M/S. SILPI DISTRIBUTORS PVT. LIMITED, C/O. M/S. SALARPURIA JAJODIA & CO., 3 RD FLOOR, 7, CHITTARANJAN AVENUE, KOLKATA-700072 (2) INCOME TAX OFFICER, WARD-3(4), KOLKATA, BAMBOO VILLA, 1 ST FLOOR, 169, A.J.C. BOSE ROAD, CENTRAL REVENUE BUILDING, KOLKATA-700014 (3) COMMISSIONER OF INCOME TAX (APPEALS)-19, K OLKATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.