M/s Top Point Lea Ther, Kolkata V. I.T.O.,Ward-33(4), Kolkata

ITA 221/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3525 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 08-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NOS.221 & 222/KOL/2019 ( / ASSESSMENT YEARS: 2013-14) M/S TOP POINT LEATHER 111/1A/3, MATHESWARTOLLA ROAD, KOLKATA-700046 VS. ITO, WARD-33(4), KOLKATA ./ ./PAN/GIR NO.: AABFT 7902 P (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 13/11/2019 / O R D E R PER BENCH: THE CAPTIONED TWO APPEALS FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEAR 2013-14, ARE DIRECTED AGAINST THE SEPARATE ORD ERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-9, KOLKATA, WHICH IN TURN AR ISE OUT OF COMMON ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/ S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 21.11.2016. TOP POINT LEATHER ITA NOS.221 &222/KOL/2019 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASION AND LD . DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OF EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE, TRIBUNAL, RULES, 1963. 3. AT THE OUTSET ITSELF, WE NOTE THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, S TOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE ASSE SSEE, IN GROUNDS OF APPEAL FILED BEFORE US, CONTENDED THAT ORDER OF LD. CIT(A) REJEC TING PETITION U/S 154(1A) IS NOT BASED ON LATTER AND SPIRIT OF RECTIFICATION PROVISI ON PROVIDED IN THE INCOME TAX ACT. WE ARE OF THE VIEW THAT IN THE INTEREST OF JU STICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE A UTHORITY MAY BE GRANTED TO THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE A SSESSMENT RECORDS AND DID NOT PASS ORDER ON MERITS BASED ON THE DOCUMENTS AVAIL ABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. HENCE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEA D HIS CASE BEFORE LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MER ITS OF THE CASE, 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 AFFORD ING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO D IRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, B OTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. TOP POINT LEATHER ITA NOS.221 &222/KOL/2019 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 13. 11.2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 13 /11/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. TOP POINT LEATHER 2. ITO, WARD-33(4), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES