Allmost Dealers Pvt. Ltd., , Kolkata V. DCIT, Circle - 4(2), Kolkata , Kolkata

ITA 339/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8257 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 26-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.339/KOL/2018 ( / ASSESSMENT YEAR:2013-14) ALLMOST DEALERS PVT. LTD. 8, MANDIR STREET, GROUND FLOOR, KOLKATA-700073 VS. DCIT, CIRCLE-4(2), KOLKATA ./ ./PAN/GIR NO.: AAKCA 2521 P (APPELLANT) .. (RESPONDENT) APPELLANT BY :SHRI SUBASH AGARWAL, ADVOCATE RESPONDENT BY :SHRI SUPRIYO PAL, JCIT SR. DR / DATE OF HEARING : 18/12/2019 /DATE OF PRONOUNCEMENT : 23/01/2020 / O R D E R PER DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PER TAINING TO ASSESSMENT YEAR 2013-14, IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-13, KOLKATA IN APPEAL NO. 171/CIT(A)-13/CI R-4(2)/KOL/2016-17, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DA TED 25/02/2016. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE LD. CIT(A) DID NOT TAKE REMAND REPORT FROM ASSESSING OF FICER TO ADJUDICATE THE ISSUE, WHICH IS AGAINST THE PRINCIPLES OF NATURAL JUSTICE. SINCE THE REMAND REPORT WAS NOT ALLMOST DEALERS PVT. LTD. ITA NO.339/KOL/2018 ASSESSMENT YEAR: 2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 TAKEN BY LD. CIT(A) THEREFORE ASSESSEE COULD NOT PL EAD HIS CASE PROPERLY. THEREFORE, ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). HENCE LD. COUNSEL PRAYED THA T MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE ISSUE A FRESH. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTE D BACK TO THE FILE OF LD. CIT(A). 3. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE THR OUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLU DING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIAL AVAILABLE ON RECORD. WE N OTE THAT DURING THE APPELLATE PROCEEDINGS, THE ASSESSEE SUBMITTED BEFORE LD. CIT( A) THAT DURING THE ASSESSMENT PROCEEDINGS, THE ASSESSEE PRODUCED DOCUMENTS WHICH WERE NOT ENTERTAINED BY LD. A.O. THE RELEVANT PARA WHICH IS QUOTED IN THE APPEL LATE ORDER IS BEING REPRODUCED BELOW (TO THE EXTENT APPLICABLE FOR OUR DISCUSSION) : 5. THAT THE APPELLANT HAS FILED A WRITTEN SUBMIS SION ALONG WITH THE DOCUMENTS. THE DOCUMENTS WERE PRODUCED IN COURSE OF HEARING BU T NOT ENTERTAINED BY THE LD. A.O. HENCE THE SAME ARE REQUIRED TO BE ACCEPTED U/S 46A OF THE I.T. RULES, 1962. WE NOTE THAT DURING THE APPELLATE PROCEEDINGS, THE ASSESSEE SUBMITTED DOCUMENTS WHICH WERE ACCEPTED BY LD. CIT(A) UNDER RULE 46A OF THE I.T. RULES, THEREFORE LD. CIT(A) OUGHT TO HAVE CALLED REMAND REPORT IN RESPEC T OF THESE DOCUMENTS, WHICH HAS HAS FAILED TO DO SO. WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE AFFECTED PAR TY SHOULD BE GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO PLEAD HIS CASE. THERE FORE, 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 ADJUDICAT ION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THERE FORE, 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. ALLMOST DEALERS PVT. LTD. ITA NO.339/KOL/2018 ASSESSMENT YEAR: 2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FO R STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 23.01.2020 SD/- ( S.S. GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE:23/01/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. ALLMOST DEALERS PVT.. LTD. 2. DCIT, CIRCLE-4(2), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATABENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES