Giriraj Commosales Pvt. Ltd., Kolkata V. ITO, Ward-1(1), Kolkata, Kolkata

ITA 2335/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6567 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G HANGSHING
• Assessee Lawyers: MONISH TIWARI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.2335/KOL/2016 ( [ [ / ASSESSMENT YEAR: 2012-13) GIRIRAJ COMMOSALES PVT. LTD. 13, B.B. GANGULY STREET, 2 ND FLOOR, ROOM NO.207, KOLKATA 700 012. VS. I.T.O., WARD-1(1), KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. ./ ./PAN/GIR NO. : AAECG 1400 B (APPELLANT) .. (RESPONDENT) APPELLANT BY :SHRI MONISH TIWARI, FCA RESPONDENT BY :SHRI G. HANGSHING, CIT(DR) / DATE OF HEARING : 11/04/2018 /DATE OF PRONOUNCEMENT : 20/04/2018 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST AN ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA IN APPEAL NO.196/CIT(A)/W-1(1)//2015-16, DATED 10.11.2016, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT),DATED 26.03.2015. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER, THEREFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THE LD. COUNSEL FOR THE ASSESSEE ALSO SUBMITTED THAT ON THE DATE OF HEARINGS FIXED BY THE LD. CIT(A) ON 29.09.2016 AND 09.11.2016, THE COUNSEL FOR THE ASSESSEE APPEARED BEFORE THE LD. CIT(A) BUT THE LD. CIT(A) WAS NOT AVAILABLE IN HIS OFFICE AND LATER ON WITHOUT PROVIDING ANY FURTHER OPPORTUNITY OF HEARING, PASSED THE EX PARTE ORDER. THEREFORE, THE LD. GIRIRAJ COMMOSALES PVT. LTD. ITA NO.2335/KOL/2016 ASSESSMENT YEAR: 2012-13 PAGE | 2 COUNSEL PRAYED THE BENCH THAT THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. THE LD. DR FOR THE REVENUE, DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACKTO THE FILE OF THE LD. CIT(A). HOWEVER, HE WANTED THAT THE ASSESSEE SHOULD APPEAR BEFORE THE LD. CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. 3. WE NOTE THAT THE ASSESSMENT WAS CARRIED OUT BY THE ASSESSING OFFICER U/S 143(3) OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. 4. WE NOTE THAT THOUGH IN MOST OF THE CASES, THE ASSESSEE DID NOT APPEAR BEFORE THE LD. CIT(A) DURING THE APPELLATE PROCEEDINGS, AND A PERUSAL OF THE BODY OF THE IMPUGNED ORDER, IT IS APPARENT THAT IT IS AN EX PARTE ORDER WHICH HAS BEEN CHALLENGING BY THE ASSESSEE FOR WANT OF PROPER OPPORTUNITY.SINCE, THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A), THEREFORE, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER WITH A DIRECTION TO THE ASSESSEE TO PARTICIPATE IN THE APPELLANT PROCEEDINGS. THE LD. CIT(A) IS DIRECTED TO PASS A SPEAKING ORDER AFTER PROVIDING ADEQUATE OPPORTUNITY TO THE ASSESSEE. THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE CASE BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20/04/2018. SD/ - (A. T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATE: 20/04/2018 ( RS, SPS) GIRIRAJ COMMOSALES PVT. LTD. ITA NO.2335/KOL/2016 ASSESSMENT YEAR: 2012-13 PAGE | 3 / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. / THE APPELLANT- GIRIRAJ COMMOSALES PVT. LTD. 2. / THE RESPONDENT- I.T.O., WARD-1(1), KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE.