Esquire Express & Courier Services, Howrah V. ITO, Ward - 1(1), Kolkata , Kolkata

ITA 2422/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1565 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE CIT DR RE
• Assessee Lawyers: SOMDULLA SAMADDAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE S H RI P.M. JAGTAP , HONBLE A CCOUNTANT M EMBER ] I.T.A. NO. 2 422 / KOL/201 7 ASSESSMENT YEAR: 20 1 1 - 12 ESQUIRE EXPRESS & COURIES SERVICES ... .. ... APPELLANT C/O. SUBASH AGARWAL & ASSOCIATES SIDDHA GIBSON 1, GIBSON LANE 2 ND FLOOR SUITE - 213 KOLKATA 700 069 [PAN : AACFE 0708 P ] INCOME TAX OFFICER, WARD - 1 (1), KOLKATA . ... RESPONDENT AAYKAR BHAWAN P - 7 CHOWRINGHEE SQUARE KOLKATA 700 001 APPEARANCES BY: MISS SOMDULLA SAMADDAR , A DVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI PINAKI MUKHERJEE , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 2 2 ND , 201 8 DATE OF PRONOUNCING THE ORDER : FEBRUARY 23 RD , 201 8 O R D E R PER P.M. JAGTAP : - THIS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 , KOLKATA , DT. 27 / 0 9 /2017, (HEREINAFTER THE LD. CIT (A)), PASSED EX - PARTE U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ), DISMISSING THE APPEAL FILED BY THE ASSESSEE BEFORE HIM. 2. THE ASSESSEE IN THE PRESENT CASE IS A PARTNERSHIP FIRM WHICH IS ENGAGED IN THE BUSINESS OF TRANSPORTATION OF GOODS. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 29/09/2011 DECLARING TOTAL INCOME OF RS.7,96, 579/ - . IN THE ASSESSMENT COMPLETED U/S 143 (3) VIDE ORDER DATED 30/03/2014, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 13,98,690/ - AFTE R MAKING TWO ADDITION S OF RS. 5,00,000 / - AND RS. 1,02,110/ - . 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICE S ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME , THE LD. CIT(A) DISMISSED THE SAME VIDE H IS 2 I.T.A. NO. 2422/KOL/2017 ASSESSMENT YEAR: 2011 - 12 ESQUIRE EXPRESS & COURIES SERVICES IMPUGNED ORDER PASSED EX PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A) , THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4 . I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED BY THE ASSESSEE IN ITS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX PARTE WITHOUT AFFORDING RE ASONABLE O PPORTUNITY OF HEARING, T HE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN AFFIDAVIT OF SHRI KRISHNA CHANDRA PRASAD, PARTNER OF THE ASSESSEE FIRM EXPLAINING THE NON - COMPLIANCE DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) AS UNDER: - 1. THAT I AM ONE OF THE PARTNER OF ESQUIRE EXPRESS & COURIER SERVICES. AS SUCH I AM COMPETENT TO SWEAR THIS AFFIDAVIT ON BEHALF OF THE FIRM. 2. THAT BEING AGGRIEVED WITH THE ASSESSMENT ORDER DATED 30.03.2014 IN RESPECT OF THE SAID FIRM, WE FILED APPEAL BEFORE THE L D. CIT(A). 3. THAT THE SAID APPEAL WAS DISMISSED BY THE LD. CIT(A) BY PASSING AN EX PARTE ORDER. 4. THAT SRI SANDIP SHUKLA, ADVOCATE, WAS ENGAGED IN THE INSTANT MATTER TO APPEAR BEFORE THE LD CIT(A). 5. THAT SHRI SANDIP SHUKLA, ADVOCATE, WAS VERY ILL DURING THE RELEVANT PERIOD AND THUS, PROPER COMPLIANCES COULD NOT BE MADE. IT LATER TRANSPIRED THAT THE SAID ADVOCATE EXPIRED ON 05.08.2017. 6. THAT ALL THE RELEVANT DOCUMENTS WERE WITH SHRI SANDIP SHUKLA, ADVOCATE ONLY, SO ADJOURNMENTS ON 14. 0. 2017 AND 26. 09. 2017 WERE TAKEN BY US. 7 . THAT A GIVEN UNDERTAKING THAT PROPER COMPLIANCES SHALL BE MADE IN CASE THE ABOVE - MENTIONED CASE IS SENT BACK TO THE FILE OF THE LD. CIT(A) 5 . KEEPING IN VIEW THE OF AVERMENTS MADE IN THE AFFIDAVIT, FILED ON BEHALF OF THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON - APPEARANCE OF THE ASSESSEE DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A). EVEN THE LD. D/R, HAS NOT RAISED ANY OBJECTION IN THIS REGARD. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OFF THE APPEAL OF THE ASSESSEE AFRESH ON MERITS AFTER GIVING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 I.T.A. NO. 2422/KOL/2017 ASSESSMENT YEAR: 2011 - 12 ESQUIRE EXPRESS & COURIES SERVICES 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 23 RD DAY OF FEBRUARY , 201 8 . SD/ - [ P.M. JAGTAP] ACCOUNTANT MEMBER DATED : 23 . 0 2 .201 8 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. ESQUIRE EXPRESS & COURIES SERVICES C/O. SUBASH AGARWAL & ASSOCIATES SIDDHA GIBSON 1, GIBSON LANE 2 ND FLOOR SUITE - 213 KOLKATA 700 069 2. INCOME TAX OFFICER, WARD - 1(1), KOLKATA AAYKAR BHAWAN P - 7 CHOWRINGHEE SQUARE KOLKATA 700 001 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES