M/s. Adhunik Infrastructures (P) Ltd., Kolkata V. DCIT, Circle-10, Kolkata, Kolkata

ITA 271/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2590 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 03-05-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 09-02-2010
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: AVIJIT DEY
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SRI D. K. TYAGI, JM & HONBLE SRI B. C. MEENA, AM] I.T.A. NO.271/KOL/2010 ASSESSMENT YEAR: 2004-05 M/S. ADHUNIK INFRASTRUCTURES (P) LTD. -VS- DEPUTY COMMISSIONER OF INCOME- TAX,(PA NO.AADCA 1315 L) CIRCLE-10, KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI AVIJIT DEY RESPONDENT BY : SMT. JYOTI KUMARI O R D E R PER D. K. TYAGI, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF THE LD. CIT(A), KOLKATA DATED 24.09.2009 FOR ASSESSMENT YEA R 2004-05 ON THE FOLLOWING GROUNDS : 1THE ORDER OF THE LD. CIT(A) CONFIRMING THE ADDITI ON MADE BY THE AO IS CONTRARY TO THE LAW AND FACTS OF THE CASE. 2. THAT THE LD. CIT(A) ERRED IN PASSING AN EX PARTE ORDER. 3. ON THE FACTS BROUGHT ON RECORD, THE LD. CIT(A) O UGHT TO HAVE HELD THAT THE AO ERRED IN DISALLOWING RS.5,45,000/- ON ACCOUNT OF CONTRACT EXECUTION EXPENSES PAID TO FOUR DIFFERENT HUFS FOR SUPERVISION SERVICES RENDERED B Y THE KARTA OF RESPECTIVE HUFS. 2. AT THE TIME OF HEARING BEFORE US, THE LD. COUNSE L FOR THE ASSESSEE SUBMITTED THAT IN THE APPELLATE PROCEEDINGS THE ASSESSEE HAS NOT B EEN PROVIDED SUFFICIENT OPPORTUNITY TO REPRESENT BEFORE THE LD. CIT(A) AND WITHOUT HEARING THE ASSESSEE THE LD. CIT(A) PASSED THE ORDER EX PARTE. HE, THEREFORE, URGED BEFORE TH E BENCH TO SET ASIDE THE ORDER OF THE LD. CIT(A). 3. LD. DR THOUGH DID NOT RAISE SERIOUS OBJECTION TO THIS PRAYER OF THE ASSESSEE BUT RELIED ON THE ORDER OF THE LD. CIT(A). 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE. THEREFORE, IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY, WE SET A SIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATI ON AFTER AFFORDING REASONABLE OPPORTUNITY 2 OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS AL SO DIRECTED TO COOPERATE IN THE APPELLATE PROCEEDINGS. THE APPEAL OF THE ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. 7. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 18. 5.10 SD/- SD/- (B. C. MEENA ) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :18TH MAY, 2010 COPY TO : 1. M/S. ADHUNIK INFRASTRUCTURES (P) LTD., 308, KAMALAL AYA CENTRE, 156, LENIN SARANI, KOLKATA-13. 2. DCIT, CIRCLE-10, KOLKATA. 3. CIT(A), KOLKATA. 4. CIT, KOLKATA. 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER DEPUTY REGISTRAR JD.(SR.P.S.) I.T.AT., KOLKATA