M/s R.D.Enterprises Pvt. Ltd., Kolkata V. ITO, WD-1(3), Kolkata, Kolkata

ITA 2332/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1300 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 09-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO.2332/KOL/2016 R. D. ENTERPRISES PVT. LTD., AY- 2011-12 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] I.T.A. NO. 2332/KOL/2016 ASSESSMENT YEAR: 2011-12 R. D. ENTERPRISES PVT. LTD. (PAN: AABCR2057E) VS. INCOME-TAX OFFICER, WARD-1(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 19.02.2018 DATE OF PRONOUNCEMENT 21.03.2018 FOR THE APPELLANT SHRI ANIL KOCHAR, ADVOCATE FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-1, KOLKATA DATED 31.10.2016 FOR AY 2011-12. 2. THE ASSESSEE HAS RAISED AS MANY AS 6 GROUNDS OF APPEAL ALL ARE AGAINST THE EX PARTE AND NON-SPEAKING ORDER OF LD. CIT(A). 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE SUBMITTED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE AND N ON SPEAKING ORDER WITHOUT AFFORDING PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. HE ALSO SUBMITTED THAT ADJOURNMENT APPLICATION POSTED ON 27.10.2016 AND THE SAME WAS R ECEIVED BY THE LD. CIT(A) ON 28.10.2016 AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) ON 31.10.2016. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THIS ORDER OF L D. CIT(A) TO PASS A REASONED AND SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. LD. DR RELIED ON THE ORDER OF THE LD. CIT(A). 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THRO UGH THE ORDER OF LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS PASSED A VERY CRYPTIC, NON- SPEAKING AND EX PARTE ORDER VERY HASTILY. THEREFORE, WE SET ASIDE THE EX PARTE ORDER OF THE L D. CIT(A) AND RESTORE THE MATTER TO 2 ITA NO.2332/KOL/2016 R. D. ENTERPRISES PVT. LTD., AY- 2011-12 ADJUDICATE THE MATTER AFRESH AND PASS A SPEAKING OR DER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCOR DANCE TO LAW. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) DILIGENTLY AND PART ICIPATE IN THE APPELLATE PROCEEDINGS AND PURSUE THE APPEAL IN ACCORDANCE TO LAW. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.03.2018 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. R. D. ENTERPRISES PVT. LTD., C/ O S. L. KOCHAR, ADVOCATE, 86, CANNING STREET, KOLKATA. 2 RESPONDENT ITO, WARD-1(3), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY