Malda Metal (P) Ltd., Murshidabad V. ITO, Jangipur, Murshidabad

ITA 2341/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7753 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Set aside
• Section: 143(3)

Judgement Text

1 ITA NO.2341/KOL/2019 MALDA METAL PVT. LTD., AY- 20 10-11 , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.2341/KOL/2019 ASSESSMENT YEAR: 2010-11 M/S. MALDA METAL PVT. LTD. (PAN: AADCM1451F) VS. INCOME-TAX OFFICER, MURSHIDABAD APPELLANT RESPONDENT DATE OF HEARING 21.01.2020 DATE OF PRONOUNCEMENT 29.01.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-12, KOLKATA DATED 13-03-2019 FOR THE ASSESSMENT YEAR 2010-11. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, ON A PE RUSAL OF THE IMPUGNED ORDER OF LD. CIT(A) IT IS NOTED THAT IT IS EFFECTIVELY A TWO LIN ES ORDER. THE LD. CIT(A) HAS NOTED THAT THOUGH THE APPEAL WAS FIXED SEVERAL TIMES ASSESSEE HAD FILED ONLY TWO PAGES SUBMISSION DATED 14.02.2019 AND DID NOT CARE TO APPEAR BEFORE HIM SO HE HAS PASSED THE ORDER AS UNDER: 2.3(A) PERUSAL OF THE STATEMENTS OF THE FACT AND T HE GROUNDS OF APPEAL DOES NOT HELP ME TO APPRECIATE THE MERITS OF GROUNDS RAISED BY THE APPE LLANT AGAINST THE ASSESSMENT ORDER U/S. 143(3) OF THE I. T. ACT. 2.3(B) THE ASSESSEE HAS SIMPLY HARPED ON ALLEGED DE NIAL OF OPPORTUNITY BY THE AO IT HAS NOT ATTEMPTED TO SHOW HOW THE DIFFERENCES TREATED UN-RE CONCILED BY THE AO, WAS IN FCT RECONCILED AS CLAIMED BY THE ASSESSEE. MERE SUBMISSION THAT TOO OF GENERAL IN NATURE CANNOT BE TAKEN AS RECONCILIATION OR EXPLANATION. I DO NOT ACCEPT THA T THE DIFFERENCES WERE EXPLAINED. 3. FROM A READING OF THE AFORESAID ORDER OF THE LD. CIT(A) IT REVEALS THAT THE ORDER IS A NON-SPEAKING ORDER AND THE ASSESSEE OTHER THAN FILI NG TWO PAGES WRITTEN STATEMENT HAS NOT PREFERRED TO ASSIST THE LD. CIT(A) WHILE ADJUDICATI NG THE APPEAL. FROM A READING OF THE IMPUGNED ORDER, IT REVEALS THAT THE WRITTEN SUBMISS ION OF ASSESSEE IN NO WAY ASSISTED THE LD. CIT(A) TO APPRECIATE THE MERITS OF THE APPEAL AND T HAT THE ASSESSEE FAILED TO RECONCILE THE DIFFERENCE POINTED OUT BY THE AO. IN SUCH A SCENAR IO, THE LD. CIT(A) OUGHT TO HAVE GIVEN 2 ITA NO.2341/KOL/2019 MALDA METAL PVT. LTD., AY- 20 10-11 OPPORTUNITY TO ASSESSEE TO EXPLAIN BEFORE HIM THE M ERITS AND ASKED FOR MATERIALS TO SUBSTANTIATE RATHER THAN DISMISSING THE APPEAL. TH EREFORE, I AM OF THE OPINION THAT NO PROPER OPPORTUNITY WAS GIVEN TO ASSESSEE WHILE ADJUDICATIN G THE APPEAL AND TAKING INTO CONSIDERATION THE FACT THAT THE IMPUGNED ORDER HAS BEEN PASSED WITHOUT HEARING THE ASSESSEE FOR THE INTEREST OF JUSTICE AND FAIR PLAY, I AM INC LINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. C IT(A) FOR FRESH ADJUDICATION OF THE APPEAL SUBJECT TO THE ASSESSEE DEPOSITING RS.5000/- TO THE PRIME MINISTERS RELIEF FUND SINCE ASSESSEE FILED TO APPEAR BEFORE THE LD. CIT(A) DES PITE GIVING SEVERAL OPPORTUNITIES. FURTHER, THE ASSESSEE IS DIRECTED TO DILIGENTLY PAR TICIPATE IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) WITHOUT FAIL. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH JAN UARY, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :29TH JANUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. MALDA METAL PVT. LTD., GHORSALA , UMARPUR, MURSHIDABAD-742102 2 RESPONDENT ITO, MURSHIDABAD 3. 4. 5. CIT(A)-12, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR