Abhiyan Dealcomm Pvt. Ltd., Kolkata V. I.T.O.,Ward-11(1), Kolkata

ITA 239/KOL/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0666 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3); 250

Judgement Text

ITA NO. 239/KOL/2020 ASS ESSMENT YEAR: 2013-2014 ABHIYAN DEALCOMM (P) LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA [VIRTUAL COURT HEARING] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 239/KOL/2020 ASSESSMENT YEAR: 2013-2014 ABHIYAN DEALCOMM (P) LIMITED,...................... .........................APPELLANT 8/1E, DIAMOND HARBOUR ROAD, 2 ND FLOOR, KOLKATA-700027 [PAN: AAECA6990L] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-11(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 APPEARANCES BY: SHRI MANISH TIWARI, FCA, FOR THE APPELLANT SMT. RANU BISWAS, ADDL. CIT, D.R., FOR THE RESPONDE N T DATE OF CONCLUDING THE HEARING : JUNE 10, 2020 DATE OF PRONOUNCING THE ORDER : JUNE 10, 2020 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA DAT ED 19.12.2019 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH IS ENGAGED IN TRADING BUSINESS. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 30.09.2013 DECLARING TOTAL INCOM E OF RS.1,15,990/-. IN THE ASSESSMENT COMPLETED UNDER SECTION 143(3) VIDE AN ORDER DATED 16.03.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DE TERMINED BY THE ASSESSING OFFICER AT RS.34,32,555/- AFTER MAKING TH E ADDITION OF ITA NO. 239/KOL/2020 ASS ESSMENT YEAR: 2013-2014 ABHIYAN DEALCOMM (P) LIMITED 2 RS.30,18,959/- ON ACCOUNT OF UNDISCLOSED INVESTMENT AND RS.2,97,609/- ON ACCOUNT OF UNDISCLOSED PROFIT FROM UNACCOUNTED P URCHASES. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEF ORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO SATISFACTORY CO MPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(APPEALS) DIS MISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS APPELLATE ORDER DATED 19.12.2019 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED THIS APPEA L BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT O F THE PRELIMINARY ISSUED RAISED BY THE ASSESSEE IN THIS APPEAL CHALLE NGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PARTE DISMI SSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION, THE LD. COUNSEL F OR THE ASSESSEE HAS SUBMITTED THAT THE NOTICES STATED TO BE ISSUED BY T HE LD. CIT(APPEALS) FIXING THE APPEAL OF THE ASSESSEE FOR HEARINGS ON 0 9.12.2019 AND 17.12.2019 WERE NEVER RECEIVED BY THE ASSESSEE AND SUCH NON-RECEIPT OF THE NOTICES RESULTED INTO THE NON-APPEARANCE OF THE ASSESSEE BEFORE THE LD. CIT(APPEALS) WHEN ITS APPEAL WAS CALLED FOR HEA RINGS ON 09.12.2019 AND 17.12.2019. KEEPING IN VIEW THIS SUBMISSION MAD E BY THE ASSESSEE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE THE LD. CIT(APPE ALS) AND EVEN THE LD. D.R. HAS NOT RAISED ANY OBJECTION IN THIS REGARD. M OREOVER, THE LD. CIT(APPEALS) AS PER THE PROVISIONS OF SUB-SECTION ( 6) OF SECTION 250 WAS REQUIRED TO DISPOSE OF THE APPEAL OF THE ASSESSEE V IDE AN ORDER IN WRITING STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION. IT IS OBSERVED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) DOES NOT COMPLY WITH THESE REQUIREMENT S. WE, THEREFORE, CONSIDER IT FAIR AND PROPER AND IN THE INTEREST OF JUSTICE TO SET ASIDE THE ITA NO. 239/KOL/2020 ASS ESSMENT YEAR: 2013-2014 ABHIYAN DEALCOMM (P) LIMITED 3 IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS) EX-PA RTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION AND REMI T THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFR ESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICI ENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY THE L D. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BE FORE THE LD. CIT(APPEALS) AND SHALL EXTEND ALL THE POSSIBLE COOP ERATION IN ORDER TO ENABLE THE LD. CIT(APPEALS) TO DISPOSE OF THE APPEA L AFRESH EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TRE ATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 10, 2020 . SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VIC E-PRESIDENT) KOLKATA, THE 10 TH DAY OF JUNE, 2020 COPIES TO : (1) ABHIYAN DEALCOMM (P) LIMITED, 8/1E, DIAMOND HARBOUR ROAD, 2 ND FLOOR, KOLKATA-700027 (2) INCOME TAX OFFICER, WARD-11(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-4, K OLKATA; (4) COMMISSIONER OF INCOME TAX- , KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.