M/s. Azzura Marine Liners Pvt. Ltd., , Kolkata V. DCIT, Circle - 9(1) , Kolkata

ITA 2617/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2788 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 18-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, KOLKATA BEFORE SHRI A.T, VARKEY , JM & DR. A.L. SAINI, AM ITA NO. 2617 /KOL/2018 A.Y 201 3 - 14 M/S. AZZURA MARINE LINERS PVT. LTD PAN: AAGCA3045A VS. DCIT, CIRCLE - 9 (1), KOLKATA ( / APPELLA NT) .. ( / RESPONDENT) APPELLANT BY : NONE APPEARED REVENUE BY : SHRI RADHEY SHYAM, CIT, LD.DR SHRI SHANKAR HALDER, JCIT, LD. SR.DR / DATE OF HEARING : 2 5 - 04 - 2019 / DATE OF PRONOUNCEMENT: 12 - 0 6 - 2019 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 201 3 - 14 , IS DIRECTED AGAINST THE ORDER DATED 29 - 10 - 2018 PASSED BY THE COMMISSIONER OF IN COME TAX (APPEALS) - 3 , KOLKATA, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER [ DCIT, C - 9(1), KOLKATA] U/S. 143(3) OF THE INCOME - TAX ACT, 1961 ( IN SHORT THE ACT) DATED 29.03.2016. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASIONS. THE LEARNED DEPARTMENTAL REPRESENTATIVE (LD.DR) WAS PRESENT FOR THE APPELLANT REVENUE. IN THE ABSENCE OF ANY APPEARANCE OF THE ASSESSE E , THE APPEAL IS BEING DISPOSE D OF EX PARTE QUA THE ASSESSE AFTER HEARING THE LD. DR FOR THE REVENUE ON MERITS IN TERMS OF RULE 24 OF ITAT RULES, 1963. ITA NO. 2617/KOL/2018 M/S. AZZURA MARINE LINERS P.LTD 2 3. WE HAVE HEARD THE LD. DR AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 4 . AT THE OUTSET ITSELF, W E NOTE THAT THE NOTICES WERE SE NT BY THE LD. CIT(A) ON WRONG ADDRESSES, THEREFORE ASSESSEE COULD NOT GET NOTICES OF HEARING AND COULD NOT REPRESENT ITS CASE BEFORE LD. CIT( A ) AND THE LD. CIT( A ) PASSED AN EX - PARTE ORDER . THE LD. CIT( A ) WITHOUT CONSIDERING THE MERIT OF THE GROUNDS RAISED BY TH E ASSESSEE PASSED THE IMPUGNED ORDER EX PARTE. SINCE NOTICES WERE SENT ON WRONG ADDRESS AND ASSESSE COULD NOT REPRESENT ITS CASE, IN THE INTEREST OF JUSTICE, ONE MORE OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. CIT( APPEALS) MAY BE GRANTED TO THE ASS ESSE E AS THE SUFFICIENT OPPORTUNITY OF HEARING WAS NOT GRANTED BY THE LD. CIT(A) . 5 . THE LD. DR ON THE OTHER HAND HAS NOT CONTROVERTED THE CONTENTION OF THE LD. COUNSEL FOR THE ASSESSEE. 6 . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE, WE NOTE TH AT ASSESSEE HAS NOT PARTICIPATED IN THE APPELLATE PROCEEDINGS. LD. CIT( A ) PASSED HIS ORDER EX PARTE WITHOUT CONSIDERING ASSESSMENT RECORDS. W E NOTE THAT LD CIT( A ) DID NOT CONSIDER THE APPEAL OF THE ASSESSEE ON MERITS. DUE TO USE OF WRONG COMMUNICATION ADD RESS BY THE LD. CIT(A), THE NOTICES FOR HEARING COULD NOT BE SERVED UPON THE ASSESSEE. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD ITS CASE BEFORE THE LD CIT( A ). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERI TS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO LD. CIT( A ) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAN D FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE ITA NO. 2617/KOL/2018 M/S. AZZURA MARINE LINERS P.LTD 3 MATTER BACK TO THE FILE OF THE LD. CIT( A ) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 7 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 /0 6 /201 9 . SD/ - (A.T. VARKEY) SD/ - (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 12 / 0 6 /201 9 *PP , S R. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - M/S. AZZURA MARINE LINERS PVT. LTD 4 GOVT. PLACE (NORTH), THE OLISA CHAMBERS, 1 ST FLOOR, CHAMBER 1K,PIN 700 001. W.B . 2. / THE RESPONDENT. - THE DEPUTY COMMISSIONER OF INCOME - TAX , CIR - 9 (1), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQ., KOLKATA - 69. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA .