M/s Balaji Stock Consultants Pvt. Ltd., Howrah V. I.T.O.,Ward-14(4), Kolkata

ITA 2458/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6294 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 18-11-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250; 131

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 2458/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. BALAJI STOCK CONSULTANTS PVT. LTD.........................................................................APPELLANT [PAN: AADCB 4719 R] VS. ITO, WARD-14(4), KOLKATA............................................................................................RESPONDENT APPEARANCES BY: SH. SOUMITRA CHOUDHURY, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 28 TH , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 3 RD , 2021 ORDER PER J. SUDHAKAR REDDY, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATA, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 09.06.2017 FOR THE ASSESSMENT YEAR 2012-13. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE ASSESSEE SUBMITTED THAT NOTICES OF HEARING HAVE NOT BEEN SERVED ON THE ASSESSEE AND HENCE THE COMPANYS COUNSEL COULD NOT REPRESENT THE CASE BEFORE THE LD. CIT(A). FURTHER, HE SUBMITTED THAT THE AO ISSUED NOTICES U/S 131 OF THE ACT, BUT ALL THESE NOTICES REMAINED UNSERVED. HENCE, PROPER INVESTIGATION COULD NOT BE DONE BY THE AO. HE ARGUED THAT THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND HENCE, THE CASE MAY BE RESTORED TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE LD. D/R AGREED THAT THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AND SUBMITTED THAT THE CASE MAY BE SET ASIDE TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 2458/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. BALAJI STOCK CONSULTANTS PVT. LTD. 4. IN VIEW OF THE ABOVE SUBMISSIONS AND IN VIEW OF THE FACTS OF THIS CASE, WE SET ASIDE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 3 RD FEBRUARY, 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03.02.2021 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. M/S. BALAJI STOCK CONSULTANTS PVT. LTD., 5, ISWAR DUTTA LANE, GR. FLOOR, GOLA BARI, HOWRAH-711 101. 2. ITO, WARD-14(4), KOLKATA. 3. CIT(A)-5, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES