Dhanlaxmi Conclave Pvt. Ltd., , Howrah V. DCIT, Circle - 13(1), Kolkata , Kolkata

ITA 351/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5738 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• 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.351/KOL/2018 ( / ASSESSMENT YEAR: 2012-13) DHANLAXMI CONCLAVE PVT. LTD. C/O, BURMAN BOHRA & ASSOCIATES, 2A, GANESH CHANDRA AVENUE, COMMERCE HOUSE, 5 TH FLOOR, ROOM NO. 4, KOLKATA-700013. VS. DCIT, CIRCLE-13(1), KOLKATA AAYAKAR BHAWAN POORVA, 110, SHANTIPALLY, E.M. BYE PASS, KOLKATA- 700107. ./ ./PAN/GIR NO.: AADCD 1866 B (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI MIRAJ D. SHAH, AR RESPONDENT BY : SHRI SHANKAR HALDER, SR. DR / DATE OF HEARING : 23/01/2019 /DATE OF PRONOUNCEMENT : 30/01/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAIN ING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST AN ORDER PASSED BY T HE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATA (IN SHORT THE LD. C IT(A)], 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) DATED 29.0 3.2015. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE LD. CIT(A) DID NOT ADJUDICAT E THE ISSUE ON MERITS AND THE DHANLAXMI CONCLAVE PVT. LTD. ITA NO.351/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 ASSESSEE COULD NOT PLEAD HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX- PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL STATED BEFORE THE BENCH THAT ASSESS EE DID NOT GET NOTICE OF HEAING DURING APPELLATE PROCEEDINGS THEREFORE HE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE TH E LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSID ERATION, THE ASSESSMENT WAS CARRIED OUT U/S 143(3) OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. 4. CONSIDERING THE ABOVE FACTS, WE NOTE THAT ASSESS EE COULD NOT RECEIVE NOTICES OF HEARING DURING THE APPELLATE PROCEEDING THEREFOR E HE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). HENCE WE ARE OF THE VIEW THA T ONE MORE OPPORTUNITY SHOULD BE GRANTED TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF TH E LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJU DICATION. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30.01 .2019 SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 30/01/2019 ( SB, SR.PS ) DHANLAXMI CONCLAVE PVT. LTD. ITA NO.351/KOL/2018 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. DHANLAXMI CONCLAVE PVT. LTD. 2. DCIT, CIRCLE-13(1), 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