Maa Chintpoorni tie-up Pvt. Ltd., , Kolkata V. ITO, Ward - 1(2) , Kolkata

ITA 2514/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2142 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY ACIT
• Assessee Lawyers: KUMARJIT DAS; SWETA MUKHERJEE
• Keywords: Opportunity of being heard; Principle of natural justice; Application of stay; Assessment record
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM &DR. A.L.SAINI, AM S.A. NO.33/KOL/2019 (ARISING OUT OF ./ITA NO.2514/KOL/2018 ( / ASSESSMENT YEARS: 2012-13) MAA CHINTPOORNI TIE-UP PVT. LTD. 3, BIPIN BIHARI GANGULI STREET, LAL BAZAR, KOLKATA-700012 VS. ITO, WARD-1(2), KOLKATA ./ ./PAN/GIR NO.: AAHCM 4217 B (ASSESSEE) .. (REVENUE) ./ITA NO.2514 /KOL/2018 ( / ASSESSMENT YEARS: 2012-13) MAA CHINTPOORNI TIE-UP PVT. LTD. 3, BIPIN BIHARI GANGULI STREET, LAL BAZAR, KOLKATA-700012 VS. ITO, WARD-1(2), KOLKATA ./ ./PAN/GIR NO.: AAHCM 4217 B (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI KUMARJIT DAS, ADVOCATE & SM T. SWETA MUKHERJEE, ADVOCATE RESPONDENT BY : SHRI ROBIN CHOWDHURY, ACIT / DATE OF HEARING : 21/06/2019 /DATE OF PRONOUNCEMENT : 21/06/2019 MAA CHINTPOORNI TIE-UP PVT. LTD. SA NO. 33/KOL/2019 (ARISING OUT OF I.T.A. NO. 2514/KOL/2018) I.T.A. NO. 2514/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 / O R D E R PER DR. A. L. SAINI: THE ABOVE STAY APPLICATION IN SA NO. 33/KOL/2019 W AS LISTED FOR HEARING TODAY. HOWEVER, WITH THE CONSENT OF BOTH THE PARTIE S, THE RELATED APPEAL ITSELF HAS BEEN HEARD TODAY, AND AS SUCH, THE STAY PETITION IS DISMISSED AS INFRACTUOUS. 2. NOW WE SHALL TAKE ASSESSEES APPEAL IN I.T.A. NO . 2514/KOL/2018 FOR ASSESSMENT YEAR 2012-13. 3. THE CAPTIONED APPEAL FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-1, KOLKATA WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/ S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 30/03/2015. 4. AT THE OUTSET ITSELF, THE LD COUNSEL FOR THE ASS ESSEE HAS STATED THAT ASSESSEE COULD NOT GET ANY OPPORTUNITY TO PLEAD HIS CASE BEF ORE THE LD. CIT(A) AND THE IMPUGNED ORDER IS AN EX PARTE ORDER , STOOD VITIATE D ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT THAT THE LD. CIT(A) DID NOT CONSIDER T HE ASSESSMENT RECORDS WHILE ADJUDICATING THE ISSUE. WE NOTE THAT THE LD. CIT(A ) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFO RE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. D.R. DID NOT OBJECT IF THE CASE IS REMITTED BACK TO THE FILE OF LD. CIT(A). WE NOTE THAT IT IS A SET TLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE AFFECTED PAR TY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. THEREFORE, WITH OUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEA KING ORDER AFTER AFFORDING MAA CHINTPOORNI TIE-UP PVT. LTD. SA NO. 33/KOL/2019 (ARISING OUT OF I.T.A. NO. 2514/KOL/2018) I.T.A. NO. 2514/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE. THE LD. COUNSEL FOR THE ASSESSEE UNDERTAKES TO APPEAL BEFORE THE LD. CIT(A) IN ORDER TO PURSUE THE APPEAL DURING HEARING BEFORE LD. CIT(A). THE LD. COUNSEL FOR THE ASSESSEE, ACCORDINGLY, IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 15.07.2 019. THEREFORE, THE STATISTICAL PURPOSES THE APPEAL OF THE ASSESSEE IS TREATED TO B E ALLOWED. 6. IN THE RESULT, THE STAY APPLICATION OF THE ASSES SEE IS DISMISSED AS INFRACTUOUS AND THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STAT ISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.06.20 19. SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 21/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. MAA CHINTPOORNI TIE-UP PVT. LTD. 2. ITO, WARD-1(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES