Pristine Art Gallery Private Limited , Kolkata V. ITO, Ward - 8(3) , Kolkata

ITA 2620/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4347 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ ITA NO.2620/KOL/2018 ( / ASSESSMENT YEAR: 2012-13) PRISTINE ART GALLERY PVT. LTD. 5A, CHOWRINGHEE LANE, KOLKATA- 700016 VS. ITO, WARD-8(3), KOLKATA ./ ./ PAN/GIR NO.: AACCP 8883 H (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI RAJEEV KUMAR, AR RESPONDENT BY : SHRI SHANKAR HALDER, JCIT SR. DR / DATE OF HEARING : 06/05/2019 / DATE OF PRONOUNCEMENT : 10/05/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-18, 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) DATED 30.03.2015. 2. THE APPEAL FILED BY THE ASSESSEE IS BARRED BY LI MITATION BY 110 DAYS. THE ASSESSEE MOVED A PETITION REQUESTING TO CONDONE THE DELAY. PRISTINE ART GALLERY PVT. LTD. ITA NO.2620/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 WE HAVE HEARD BOTH THE PARTIES ON THIS PRELIMINARY ISSUE AND HAVING REGARD TO THE REASONS GIVEN IN THE PETITION, WE CONDONE THE DELAY AND ADMIT THE APPEAL OF THE ASSESSEE FOR HEARING. 3. THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE AS FOLLOWS: 3. FOR THAT THE ORDER PASSED BY THE LD. CIT(A) IS B AD IN LAW SINCE THE LD. CIT(A) HAS NOT DECIDED THE ISSUES GROUND WISE IN RE SPECT OF THE GROUNDS RAISED BY THE APPELLANT IN THE MEMO OF APPEAL. 4. FOR THAT THE LD. CIT(A) IS BAD IN LAW SINCE THE ORDER PASSED IS NOT ANY SPEAKING ORDER NOR THE LD. CIT(A) HAS LOOKED INTO T HE ASSESSMENT RECORDS AND RELEVANT MATERIALS TO CONCLUDE THAT THE ORDER O F THE LD. A.O. CANNOT BE INTERFERED WITH. 4.AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASS ESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED O N ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR T HE 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 NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE 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. WE NOTE THAT IT IS SE TTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED 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 SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, 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 T O THE FILE OF THE LD. CIT(A) TO PRISTINE ART GALLERY PVT. LTD. ITA NO.2620/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 10. 05.2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 10/05/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. PRISTINE ART GALLERY PVT. LTD. 2. ITO, WARD-8(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