W.B.Comprehensive Area Development Corporation, Hooghly V. ITO, Wd-31(1), Kolkata, Kolkata

ITA 2359/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1209 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 15-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM ./ITA NOS.2358 & 2359/KOL/2016 ( [ [ / ASSESSMENT YEARS: 2008-09 & 2012-13 RESPECTIVELY) W.B. COMPREHENSIVE AREA DEVELOPMENT CORPORATION C/O. S.N. GHOSH & ASSOCIATES, ADV., SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S.CHINSURAH, DIST-HOOGHLY, PIN 712105. VS. I.T.O, WARD- 31(1), KOLKATA INCOME TAX OFFICE, 10B, MIDDLETON ROW, 4TH FLOOR, KOLKATA 700071. ./ ./PAN/GIR NO. : AAALW 0138 P (ASSESSEE) .. (RESPONDENT) ASSESSEE BY : NONE RESPONDENT BY :SHRI S. DASGUPTA, ADDL. CIT(DR) / DATE OF HEARING : 13/03/2018 /DATE OF PRONOUNCEMENT : 28/03/2018 / O R D E R PER BENCH: THESE TWO CAPTIONED APPEALS FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2008-09 & 2012-13, ARE DIRECTED AGAINST THE ORDERS PASSED BY THE LD. COMMISSIONER OF INCOME TAX(APPEALS)-9, KOLKATA, WHICH IN TURN ARISE OUT OF ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER U/S 143(3) R.W.S 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. THOUGH NONE APPEARED ON BEHALF OF THE ASSESSEE, WE NOTE ON PERUSAL OF THE IMPUGNED ORDER THAT IT IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT ADJUDICATING THE ISSUE RAISED BY THE ASSESSEE ON MERITS. WE NOTE THAT THE LD. CIT(A) HAS ISSUED NOTICES ON THREE OCCASIONS AND WAS PLEASED TO DISMISS THE APPEAL EX PARTE. WE ARE OF THE OPINION THAT FIRST APPELLATE AUTHORITY OUGHT TO HAVE DECIDED THE ISSUE ON MERIT. AFTER ENTRUSTING THE APPEAL TO THE LD. AR, PERUSED THE APPEAL IN ACCORDANCE WITH LAW DILIGENTLY IS THE DUTY W.B. COMPREHENSIVE AREA DEVELOPMENT CORPORATION ITA NO.2358 & 2359/KOL/2016 ASSESSMENT YEAR: 2008-09 & 2012-13 PAGE | 2 OF THE LD. AR PROVIDED THE NOTICES OF THE HEARINGS HAVE BEEN NOTIFIED TO HIM. TAKING INTO CONSIDERATION THE FACT THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER WITHOUT HEARING THE ASSESSEE(AR) IS IN VIOLATION OF NATURAL JUSTICE. THEREFORE, WE ARE INCLINED THE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE MATTER ON MERITS AND PASS A SPEAKING ORDER AFTER HEARING THE ASSESSEE. WE DIRECT THE ASSESSEE(AR) TO DILIGENTLY PRESENT BEFORE THE LD. CIT(A) DURING THE APPELLATE PROCEEDINGS WITH FULL COOPERATION AND PURSUE THE CASE IN ACCORDANCE WITH LAW. THEREFORE, BOTH THESE APPEALS RAISED BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE (IN ITA NOS.2358 & 2359/KOL/2016) ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28.03.2018. SD/ - (A. T. VARKEY) SD/ - (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 28/03/2018 ( RS, SPS) / 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 ASSESSEE- W.B. COMPREHENSIVE AREA DEVELOPMENT CORPORATION 2. / THE RESPONDENT- I.T.O, WARD- 31(1), KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE. W.B. COMPREHENSIVE AREA DEVELOPMENT CORPORATION ITA NO.2358 & 2359/KOL/2016 ASSESSMENT YEAR: 2008-09 & 2012-13 PAGE | 3