M/s. Lohagar Developer Pvt. Ltd., , Kolkata V. ITO, Ward - 6(1), Presently Ward - 6(2) , Kolkata

ITA 2529/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1289 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 05-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SRDR
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM ITA NO.2529/KOL/2018 (ASSESSMENT YEAR: 2014-15) M/S LOHAGAR DEVELOPER PVT. LTD. C/O, GOENKA SHAW & CO. 8, GANESH CH. AVENUE, 6 TH FLOOR, KOLKATA VS. ITO, WARD-6(2), KOLKATA ./ ./PAN/GIR NO. : AABCL 3294 K ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : SHRI RAJEEV KUMAR, ADVOCATE REVENUE BY : SHRI SHANKAR HALDER, SR. DR, JCIT / DATE OF HEARING : 25/04/2019 /DATE OF PRONOUNCEMENT: 04/06/2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PER TAINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-6 , KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 OF THE INCOME TAX AC T, 1961 (IN SHORT THE ACT). 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIALS AVAILABLE ON RECORD. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR T HE ASSESSEE SUBMITTED BEFORE US THAT THE ASSESSEE COULD NOT APPEAR BEFORE LD. CIT(A ) DUE TO PEN DOWN STRIKE OF THE INCOME TAX DEPARTMENT EMPLOYEES. THE LD. CIT(A) PASSED AN EX-PARTE ORDER WITHOUT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY THE ASSESSEE. THE LD. COUNSEL FURTHER SUBMITTED THAT THE ORDER OF LD. CIT (A) STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. HE CO NTENDED THAT IN THE INTEREST OF ITA NO.2529/KOL/2018 LOHAGAR DEVELOPER PVT. LTD. ASSESSMENT YEAR: 2014-15 2 JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. THE LD. DR, ON THE OTHER HAND, HAS NOT CONTROVER TED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 4. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE C ASE, WE NOTE THAT ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A). HOWEVE R, WE NOTE THAT LD CIT(A) ALSO DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERI TS. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT(A). THEREFORE, WITHOUT 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 SPEAKING ORDER AFTER A FFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALS O DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, T HE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN TH E COURT ON 04.06.2019 SD/- (A. T. VARKEY) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 04/06/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S LOHAGAR DEVELOPER PVT. LTD. ITA NO.2529/KOL/2018 LOHAGAR DEVELOPER PVT. LTD. ASSESSMENT YEAR: 2014-15 3 2. ITO, WARD-6(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