Valueadded Merchants Pvt. Ltd., , Kolkata V. ITO, Ward - 2(1), Kolkata

ITA 2247/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4344 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 31-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A.L. SAINI, AM ITA NO.2247/KOL/2018 (ASSESSMENT YEAR: 2012-13) VALUEADDED MERCHANTS PVT. LTD. 52, WESTON STREET, 4 TH FLOOR, KOLKATA - 700012. VS. ITO, WARD-2(1), KOLKATA ./ ./PAN/GIR NO. : AACCV7295D ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : SHRI MANISH TIWARI, ADVOCATE REVENUE BY : SHRI SHANKAR HALDER, SR. DR, JCIT / DATE OF HEARING : 09/05/2019 /DATE OF PRONOUNCEMENT: 10/05/2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PER TAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-1 , KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. WE HAVE HEARD BOTH THE PARTIES AND PERSUED THE M ATERIALS AVAILABLE ON RECORD. 3. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REP RESENT HIS CASE BEFORE LD. CIT(A) AND THE LD. CIT(A) PASSED AN EX-PARTE ORDER WITHOUT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY THE ASSESSEE. THE LD. COUN SEL FURTHER SUBMITTED THAT THE ORDER OF LD. CIT(A) STOOD VITIATED ON ACCOUNT OF VI OLATION OF PRINCIPLE OF NATURAL ITA NO.2247/KOL/2018 VALUEADDED MERCHANTS PVT. LTD. 2 JUSTICE. HE CONTENDED THAT IN THE INTEREST OF JUSTI CE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. THE LD. DR, ON THE OTHER HAND, HAS NOT CONTROVER TED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 4 CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CA SE, WE NOTE THAT ASSESSEE HAS NOT PARTICIPATED IN THE APPELLATE PROCEEDINGS. HOWEVER, WE NOTE THAT LD CIT(A) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO PLEAD HIS CASE BEFORE THE LD CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEP ER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MA TTER BACK TO LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER A FFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALS O DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEED 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, T HE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10/05/ 2019. SD/- (S. S. GODARA) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED:10/05/2019 SB, SR.PS ITA NO.2247/KOL/2018 VALUEADDED MERCHANTS PVT. LTD. 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT- VALUEADDED MERCHANTS PVT. LTD. 2. / THE RESPONDENT.- ITO, WARD-2(1), KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. !'# $$%& , %& , / DR, ITAT, KOLKATA 6. #'( / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .