Potential Commercial (P) Ltd., , Howrah V. ITO, Ward - 14(3) , Kolkata

ITA 2597/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1299 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 13-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM; SHANKAR HALDER SRDR
• Assessee Lawyers: ANIK JALAN
• Keywords: Set aside
• Section: 143(3)

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.2597/KOL/2018 (ASSESSMENT YEAR: 2012-13) POTENTIAL COMMERCIAL (P) LTD. C/O, AGARWAL VISHWANATH & ASSOCIATES 133/1/1A, S.N. BANERJEE ROAD, PUSHKAL BHAWAN, 3 RD FLOOR, KOLKATA-700013. VS. ITO, WARD-14(3), KOLKATA ./ ./PAN/GIR NO. : AAGCP 1348 F ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : SHRI ANIK JALAN, FCA REVENUE BY : SHRI SHANKAR HALDER, SR. DR, JCIT & SH RI RADHEY SHYAM, CIT DR / 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 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-5 , KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT DUE TO DIFFERENT ADDRESS GIVEN IN FORM NO. 35 THE ASSESSE E COULD NOT GET NOTICE OF HEARING. ADDRESS GIVEN IN FORM NO. 35 IS AS FOLLOWS : ITA NO.2597/KOL/2018 POTENTIAL COMMERCIAL (P) LTD. ASSESSMENT YEAR: 2012-13 2 M/S POTENTIAL COMMERCIAL (P) LTD. 195, BLOCK-J, NEW ALIPORE, KOLKATA-700053 (WEST BENGAL) WHEREAS LD. CIT(A) SENT THE NOTICES FOR HEARING ON THE FOLLOWING ADDRESS: POTENTIAL COMMERCIAL (P) LTD. 52, LOWER ANDUL ROAD, THANAMAKURA, S.K. LANE, HOWRAH-711109, W.B. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IT IS ABUNDANTLY CLEAR THAT THE ASSESSEE COULD NOT GET THE NOTICES OF HEARING DUE T O WRONG COMMUNICATION ADDRESS USED BY LD. CIT(A). THE LD. COUNSEL ALSO ST ATED THAT THE LD. CIT(A) PASSED AN EX-PARTE ORDER WITHOUT CONSIDERING THE ME RIT OF THE GROUNDS RAISED BY THE ASSESSEE. THE LD. COUNSEL FURTHER SUBMITTED THA T THE ORDER OF LD. CIT(A) STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NA TURAL JUSTICE. HE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASS ESSEE. 3. THE LD. DR, ON THE OTHER HAND, HAS NOT CONTROVER TED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT ASSESSEE COULD NOT PLEAD HIS C ASE BEFORE LD. CIT(A) . THE LD. CIT(A) USED WRONG COMMUNICATION ADDRESS THEREFORE N OTICES FOR HEARING COULD NOT BE SERVED ON ASSESSEE. WE ALSO NOTE THAT LD CIT(A) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. WE ARE OF THE VIE W THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE B EFORE 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 AFFORDING SUFFICIENT OP PORTUNITY OF BEING HEARD TO THE ITA NO.2597/KOL/2018 POTENTIAL COMMERCIAL (P) LTD. ASSESSMENT YEAR: 2012-13 3 ASSESSEE, WHO IN TURN, IS ALSO 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 ADJUDI CATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSE E IS TREATED TO BE 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. POTENTIAL COMMERCIAL (P) LTD. 2. ITO, WARD-14(3), 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