Achyuta Realbuilders Pvt. Ltd., , Kolkata V. ITO, Ward - 4(3), Kolkata , Kolkata

ITA 229/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0146 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S HALDER LD
• Assessee Lawyers: SUBASH AGARWAL LD
• Keywords: Principle of natural justice; Assessment record
• Section: 144

Judgement Text

ITA NO. 229/KOL/2018 ACHYUTA REALBUILDERS P.LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D , KOLKATA (BEFORE SHRI S. S. VISWANETHRA RAVI, J.M. & DR.A.L.SAINI, A.M.) ITA NO. 229 /KOL/201 8 : ASSTT. YEAR : 201 2 - 13 ACHYUTA REALBUILDERS PVT. LTD PAN: AAKCA4359D VS INCOME TAX OFFICER WARD 4( 3 ), KOLKATA (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI S UBASH AGARWAL, ADVOCATE, LD.AR RESPONDENT BY : SHRI S. HALDER, LD. SR. DR DATE OF HEARING : 0 5 - 12 - 201 8 DATE OF PRONOUNCEMENT: 07.12.2018 ORDER PER DR. A.L.SAINI, A.M .: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 201 2 - 13 , IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME - TAX (APPEALS) - 1 3 , KOLKATA IN APPEAL NO. 145 /CIT(A) - 1 3 /W - 4(3)/KOL/2016 - 17 , DATED 2 2 - 08 - 2 017 , WHICH IN TURN ARISES OUT OF AN ORDER PASSED BY THE ASSESSING OFFICER U/S. 14 4 (1) OF THE INCOME - TAX ACT, 1961 (IN SHORT, THE ACT), DATED 2 7 - 03 - 2015 . 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSE E HAS SUBMITTED BEFORE US THAT THE ASSESSE E COULD NOT PLEAD ITS CASE BEFORE THE LD. CIT(A), AS THE NOTICE OF HEARING WAS NOT SERVED. THE LD. COUNSEL ALSO POINTED OUT THAT THE IMPUGNED ORDER PASSED BY LD. CIT(A) IS AN EX PARTE ORDER WITHOUT CONSIDERING THE MERITS OF ASSESSEES CASE. HE FURTHER POINT ED OUT THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS AND DID NOT PASS ORDER ON MERIT S . BY AN AFFIDAVIT DT. 1 1 - 04 - 2018, THE ASSESSE E SUBMITTED THAT THE ASSESSE DID NOT GET NOTICE OF HEARING. THEREFORE, HE PRAYED BEFORE US THAT ONE MORE OPPORT UNITY MAY BE GRANTED TO PLEAD THIS CASE BEFORE THE LD. CIT(A). ITA NO. 229/KOL/2018 ACHYUTA REALBUILDERS P.LTD 1 3. ON THE OTHER HAND, THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION, IF ASSESSEES CASE IS REMITTED BACK TO THE FILE OF THE LD. CIT(A). 4. WE HAVE GIVEN A CAREFUL CONSIDERATION TO TH E RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. BEFORE US THE BY AN AFFIDAVIT DT. 17 - 04 - 2018 THE ASSESSE E ST A TED THAT HE DID NOT GET THE NOTICE OF HEARING FROM THE LD. CIT(A) DURING THE APPELLATE PROCEEDINGS . WE ALSO NOTE THAT THE LD.CIT(A) HAS NO T PASSED THE ORDER ON MERITS AND DID NOT CONSIDER THE ASSESSMENT RECORDS. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS FRAMED BY THE AO U/S. 14 4 ( 1 ) OF THE ACT AND IMPUGNED ORDER IS AN EX PARTE , T HEREFORE, WE DO NOT WISH TO CO MMENT ON MERITS OF THE GROUNDS RAISED BY THE ASSESSE E . WE NOTE THAT THE ASSESSEE DID NOT GET THE NOTICE FOR HEARING FIXED BY THE LD. CIT(A) , T HEREFORE, WE ARE OF THE VIEW THAT IT IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE AS THE CASE OF THE ASSESEE WAS A DJUDICATED WITHOUT BEING SERVED NOTICE ON THE ASSESSEE . HENCE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSE E TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMIT THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO ADJUDICATE THE ISSUE ON MERITS. WE ALSO DIRECT THE ASSESSE TO FILE REQUIRED DOCUMENTS AND DETAILS TO PROVE HIS BONAFIDE. THEREFORE, WE ALLOW ASSESSEES APPEAL FOR STATISTICAL PURPOSE S . 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 07 - 1 2 - 2018 SD/ - SD/ - ( S.S.VISWANETHRA RAVI ) (DR. A.L.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07 - 1 2 - 2018 ITA NO. 229/KOL/2018 ACHYUTA REALBUILDERS P.LTD 1 *PRADIP (SR.PS) COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT/ASSESSEE : M/S. ACH Y UTA REALBUILDERS PVT. LTD. C/O SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON, 1 GIBSON LANE, 2 ND FLOOR, SUITE - 213, KOLKATA - 700 069. 2 THE RESPONDENT/REVENUE : INCOME TAX OFFICER, WARD 4( 3 ), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 700 069. 3. THE CIT - , 4. THE CIT(A) - , 5. DR, KOLK ATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR ITAT, KOLKATA BENCHES