Kalyankari Wholeseller (P) Ltd., Kolkata V. ITO, Ward-11(2), , Kolkata

ITA 448/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2760 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 20-07-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: S K TULSIYAN
• Keywords: Principle of natural justice
• Section: 143(3); 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, AM & MS. MADHUMITA R OY, JM ./I.T.A NO.448/KOL/2020 ( / ASSESSMENT YEAR: 2012-13) M/S KALYANKARI WHOLESELLER PVT. LTD. 277, B.B. GANGULY STREET, 5 TH FLOOR, R.NO.505, KOLKATA 700012. VS. ITO, WARD-11(2), KOLKATA . ./ ./PAN/GIR NO.: AAECK6914E (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI S. K. TULSIYAN, AR RESPONDENT BY : SHRI VIJAY SHANKAR, CIT / DATE OF HEARING : 17/11/2020 /DATE OF PRONOUNCEMENT : 20/11/2020 / O R D E R PER MS. MADHUMITA ROY: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D BY THE EX PARTE ORDER DATED 15.03.2019 PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS)-4, KOLKATA ARISING OUT OF THE ORDER DATED 25.03.2015 P ASSED BY THE ITO, WARD-11(2), KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HER EINAFTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEARS 2012-13. 2. THERE WAS A DELAY OF 114 DAYS IN PREFERRING THE INSTANT APPEAL BEFORE THE LD TRIBUNAL. IN THIS REGARD THE LD. COUNSEL APPEARI NG FOR THE ASSESSEE SUBMITTED THAT THE ORDER DATED 15.03.2019 WAS RECEIVED BY HIM ONLY ON 28.01.2020 AND THE DATE OF FILING THE APPEAL WAS BY 28.03.2020 AND THU S THERE WAS NO SUCH DELAY I.T.A NO.448/KOL/2020 M/S KALYANKARI WHOLESELLER PVT. LTD. ASSESSMENT YEARS: 2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 FACTUALLY OCCURRED IN FILING THE INSTANT APPEAL. IN SUPPORT OF THE ARGUMENT HE ALSO FILED AN AFFIDAVIT WHICH IS ON RECORD BEFORE US UPO N PERUSAL OF WHICH WE FIND SUBSTANCE IN THE ARGUMENT MADE BY THE LD. COUNSEL F OR THE ASSESSEE AND THE PLEA TAKEN BY THE ASSESSEE SEEMS TO BE GENUINE. HENCE, O N THE FACTS AND CIRCUMSTANCES STATED ABOVE, THE DELAY IS HEREBY CONDONED. 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL, TH E LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE PRACTICAL LY THE LD. A.O PASSED AN EX PARTE ORDER SINCE ALL BOOKS OF ACCOUNTS, BANK STATEMENTS, COPIES OF RETURN AND INCOME TAX RETURN OF THE DIRECTORS WERE NOT CONSIDERED BY HIM AND THEREFORE THOUGH THE ASSESSEE HAS COME UP IN APPEAL AGAINST THE EX PARTE ORDER PASSED BY THE LD. CIT(A), THE MATTER NEEDS TO BE EXAMINED BY THE LD. A.O IN ADHERE TO THE PRINCIPLE OF NATURAL JUSTICE WHICH IS DENIED TO THE ASSESSEE BY THE LD. A.O. HE, THEREFORE, PREYED THE MATTER TO BE DECIDED BY THE LD. A.O AFRE SH. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT THE MATTER BE RESTORED TO THE FIL E OF THE LD. CIT(A). 4. HEARD THE SUBMISSIONS MADE BY THE RESPECTIVE PAR TIES, WE HAVE ALSO PERUSED THE RELEVANT MATERIALS AVAILABLE ON RECORD. CONSIDE RING THE FACTS AND CIRCUMSTANCES OF THE CASE AND THE STATEMENT MADE AT PARAGRAPH 13 IN THE ASSESSMENT ORDER EVIDENCING THAT THE PAPERS MAINLY THE BOOKS OF ACCO UNTS, BANK STATEMENT, COPIES OF RETURN AND INCOME TAX RETURN WERE NOT CONSIDERED BY HIM WE FOR THE ENDS OF JUSTICE FIND IT FIT AND PROPER TO REMAND THE ISSUE FOR HIS CONSIDERATION AFRESH ON THE BASIS OF THE EVIDENCES TO BE MADE AVAILABLE BEFORE HIM BY THE ASSESSEE WITH A FURTHER DIRECTION UPON HIM TO GIVE AN OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. WE FURTHER MAKE IT CLEAR THAT THE ASSESSEE WOULD AL SO COOPERATE WITH THE LD. A.O IN DISPOSING OF THE MATTER WITHOUT ASKING FOR ANY UNNE CESSARY ADJOURNMENT. I.T.A NO.448/KOL/2020 M/S KALYANKARI WHOLESELLER PVT. LTD. ASSESSMENT YEARS: 2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20.11.202 0. SD/- ( J. SUDHAKAR REDDY ) SD/- (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER /KOLKATA; / DATE: 20/11/2020 RS / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT- M/S KALYANKARI WHOLESELLER PVT. LTD. 2. THE RESPONDENT- ITO, WARD-11(2), KOLKATA 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. #$$% , % , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. ( / GUARD FILE. * #$