M/s. Hindisthan Engineeing & Indistries Ltd., Kolkata V. DCIT, Circle -5 Kolkata, Kolkata

ITA 2438/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6267 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 13-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWA S CIT LD
• Assessee Lawyers: SUJOY SEN LD
• Keywords: Set aside
• Section: 201; 64; 73; 72

Judgement Text

1 IT A NO . 2438/KOL/2020 AY 2010 - 11 M/S. HINDUSTHAN ENGINNERING & IND. LTD. , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM AND HONBLE SHRI A. T. VARKEY, JM ITA NO. 2438 /KOL /20 19 ASSESSMENT YEAR: 201 0 - 11 M/S. HINDUSTHAN ENGINEERING & IND. LTD . PAN . AAACH 8505Q V S D.C.I.T, CIR - 5, KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 1 6 . 09 .2020 DATE OF PRONOUNCEMENT 24 .09.2020 FOR THE APPELLANT SHRI SUJOY SEN, ADVOCATE, LD. AR FOR THE RESPONDENT S MT. RANU BISWAS, ADDL. CIT/ LD.DR ORDER SHRI A. T. VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT (A) , 1 7 , KOLKATA D ATED 17 - 01 - 2019 FOR THE ASSESSMENT YEAR 201 0 - 11 . 2. AT THE OUTSET, SHRI SUJOY SEN, ADVOCATE, LEARNED AUTHORI SED REPRESENTATIVE ( IN SHORT, THE LD. AR ) OF THE ASSESSEE CONTENDED BEFORE US THAT THE LD. CIT(A) HAS ERRED IN DISMISSING THE SAID APPEAL BY AN EX PARTE ORDER . ACCORDING TO HIM, THE ASSESSEE HAD FILED WRITTEN SUBMISSION BEFORE THE LD. CIT(A) - VI, KOLKATA O N 28 - 01 - 2013, WHICH IS FOUND PLACED AT PAGES - 1 TO 56 OF THE ASSESSEES PAPER BOOK AND THEREAFTER, THE ASSESSEE FILE D THE COPY OF SUPPLEMENTARY SUBMISSION BEFORE THE LD. CIT(A) - VI, KOLKATA ON 24.12.2013, WHICH IS FOUND PLACED AT PAGES 57 - 62 OF THE PAPER BOO K AND THEREAFTER THE ASSESSEE AGAIN F ILED THE COPY OF SUPPLEMENTARY SUBMISSION BEFORE THE LD. CIT(A) - VI, KOLKATA ON 31.12.2013, WHICH IS FOUND PLACED AT PAGES 63 - 64 OF THE PAPER BOOK. THE LD. AR OF THE ASSESSEE DREW OUR ATTENTION TO THE COPY OF REMAND REPO RT RECEIVED FROM THE AO [ DCIT, CIR - 5, KOLKATA DT. 17.1.2014 ] , WHICH IS FOUND PLACED AT PAGE - 65 - 70 OF THE PAPER BOOK AND THE COPY OF SECOND REJOINDER TO REMAND REPORT DT. 6.1.2014 FILED BY THE ASSESSEE BEFORE THE LD. CIT(A), VI, KOLKATA, WHICH IS FOUND P LACED AT PAGES 71 - 72 OF THE PAPER BOOK AND 2 IT A NO . 2438/KOL/2020 AY 2010 - 11 M/S. HINDUSTHAN ENGINNERING & IND. LTD. THE COPY OF FIRST REJOINDER TO REMAND REPORT DT. 13.2.2014 BEFORE THE LD. CIT(A) - VI, KOLKATA, WHICH IS FOUND PLACED AT PAGES 73 - 74 OF THE PAPER BOOK. ACCORDING TO THE LD. AR OF THE ASSESSEE DESPITE FILING OF THE AFORESAID DOCUMENTS AND DESPITE T HE LD. CIT(A) CALL ING FOR THE REMAND REPORT FROM THE AO, WHICH IS EVIDENT FROM PAGE 65 - 70 , T HE LD. CIT(A) HAS ERRONEOUSLY CONCLUDED THAT EVEN THOUGH HE FIXED THE CASE ON FIVE (5) DIFFERENT OCCASIONS , N ONE APPEARED ON BE HALF OF THE ASSESSEE AND SINCE NO RESPONSE WAS MADE PURSUANT TO THE NOTICES ISSUED BY HIS OFFICE , HE HAD NO OPTION BUT TO DISMISS THE APPEAL OF ASSESSEE EX PARTE QUA THE ASSESSEE WITHOUT GOING INTO THE MERITS OF THE CASE / GROUNDS RAISED BY THE ASSESSEE. W E NO T E THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER. WE NOTE FROM THE AFORESAID FACTS DISCUSSED SUPRA, THE ASSESSEE, HAD, IN FACT, FILED SUPPORTING DOCUMENTS, WHICH IS RUNNING UPTO 1 - 74 PAGES ALONG WITH WRITTEN SUBMISSIONS AND THE LD. CI T(A) CALLED FOR REMAND REPORT FROM THE AO DESPITE THAT THE LD. CIT(A) HAS WITHOUT APPLICATION OF MIND, HAS TERMED THAT ASSESSEE DID NOT PARTICIPATE DESPITE NOTICES WERE ISSUED BY HIS OFFICE. 3. IN THE LIGHT OF THE AFORESAID DISCUSSION, WE ARE OF THE OPINION, THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER WITHOUT APPLICATION OF MIND , WHICH IS ERRONEOUS AND NEED TO BE SET ASIDE. THEREFORE, WE SET ASIDE THE SAME AND REMAND THE MA TTER BACK TO HIM AND DIRECT TO TAKE INTO ACCOUNT THE AFORESAID DOCUMENTS ALON G WITH REMAND REPORT OF AO AND DECIDE THE APPEAL GROUND - WISE ON MERITS AND TO PASS A SPEAKING ORDER, AFTER GIVING THE ASSESSEE REASONABLE OPPORTUNITY OF HEARING IN ACCORDANCE TO LAW . 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 24 SEPTEMBER 2020 SD/ - SD/ - ( J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 SEPTEMBER 2020 3 IT A NO . 2438/KOL/2020 AY 2010 - 11 M/S. HINDUSTHAN ENGINNERING & IND. LTD. **PP(SR.P.S.) COPY OF THE ORDER FORWA RDED TO: 1. APPELLANT M/S. HINDUSTHAN ENGINEERING & IND. LTD C/O M/S. SALARPURIA JAJODIA & CO. 3 RD FL., 7 CHITTARANJAN AVENUE, KOLKATA - 72. 2 RESPONDENT THE DCIT, CIR - 5, BAMBOO VILLA 169, AJC BOSE ROAD, KOLKATA - 14. 3. 4. 5. CIT(A) - , KOLKATA (SENT TH ROUGH E - MAIL) CIT - , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E - MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR