M/s Ruchi Mercandise private Limied, Kolkata V. ITO, Ward 4(1), Kolkata, Kolkata

ITA 456/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1221 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Assessee Lawyers: ANKIT JALAN

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.456/KOL/2017 ASSESSMENT YEAR:2012-13 M/S RUCHI MERCANDISE PVT. LTD., 5/1, CLIVE ROW, 2 ND FLOOR, KOLKTA-700001 [ PAN NO.AABCR 2159 K ] / V/S . INCOME TAX OFFICER, WARD-4(1), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI ANKIT JALAN, AR /BY RESPONDENT SHRI S. DASGUPTA, ADDL. CIT-DR /DATE OF HEARING 21-03-2018 /DATE OF PRONOUNCEMENT 23-03-2018 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 201 2-13 IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (AP PEALS)-2, KOLKATA DATED 06.12.2016. SHRI ANKIT JALAN, LD. AUTHORIZED REPRESENTATIVE APP EARED ON BEHALF OF ASSESSEE AND SHRI S. DASGUPTA, LD. DEPARTMENTAL REPRESENTATI VE APPEARED ON BEHALF OF REVENUE. ITA NO.456/KOL/2017 A.Y. 201 2-13 M/S RUCHI MERCANDISE PVT. LTD. VS. ITO WD-4( 1), KOL. PAGE 2 2. AT THE OUTSET, IT WAS OBSERVED THAT THE LD. CIT( A) DECIDED THE APPEAL EX PARTE VIDE ORDER DATED 06.12.2016 DUE TO NON-APPEARANCE OF THE ASSESSEE OR HIS AUTHORIZED REPRESENTATIVE. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A) ASSESSEE FILED AN APPEAL BEFORE US AND PLEADED THAT THE IMPUGNED ORDER BY THE LD. CIT(A) HAS BEEN PASSED WITHOUT GIVING OPPORTUNI TY TO THE ASSESSEE. THE LD. AR BEFORE US PRAYED TO RESTORE THE MATTER TO THE FI LE OF LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH THE LAW. ON THE OTHER HAND THE LD. DR HAS AGREED WITH THE SU BMISSION OF LD. AR FOR THE ASSESSEE IF THE MATTER IS REMANDED TO THE LD. CIT(A ) FOR FRESH ADJUDICATION AS PER THE PROVISION OF LAW. 3. HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) AFFIRMED THE ACTION OF ASSESSING OFFICER EX PARTE WITHOUT MENTIONING ANY REASON FOR CONFIRMING THE SAME ON MERITS. THE PROVISIONS OF SECTION 250(6) OF THE ACT REQUIRE THE COMMISSIONER (APPEAL) TO DISPOSE OF THE APPEAL IN W RITING WITH REASONING. 3.1. WE ALSO NOTE THAT THE ASSESSEE SOUGHT ADJOURNM ENT ON 03.10.2016 BUT ON THE SCHEDULED DATE I.E. 29.11.2016 OF HEARING THE A SSESSEE FAILED TO APPEAR AS WELL AS NO ADJOURNMENT PETITION WAS FILED BY THE AS SESSEE, HENCE, LD. CIT(A) PASSED EX PARTE ORDER. THUS, IN SUCH CIRCUMSTANCES WE FIND IN THE INTEREST OF JUSTICE AND FAIR PLAY THAT LD. CIT(A) SHOULD HAVE G IVEN ANOTHER OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE HIM TO EXPLAIN HIS PO INTS OF CONTENTIONS. THEREFORE, IN THIS VIEW OF THE MATTER, WE ARE INCLI NED TO REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISED BY ASSESSEE ON MERIT AFTER GIVING REASONABLE OPPORTUNITY OF BEI NG HEARD TO ASSESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPERATE IN THE APPELLATE PROCEEDING ITA NO.456/KOL/2017 A.Y. 201 2-13 M/S RUCHI MERCANDISE PVT. LTD. VS. ITO WD-4( 1), KOL. PAGE 3 AND ATTEND THE HEARING AS AND WHEN REQUIRED BY LD. CIT(A). HENCE, THIS GROUND OF ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSE. 4. IN THE RESULT, FOR STATISTICAL PURPOSE, APPEAL OF A SSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 23/03/2018 SD/- SD/- ( % ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP, SR.P.S ) - 23/03/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S RUCHI MERCANDISEPVT.LTD., 5/1, CLIVE ROW, 2 ND FL, KOL-001 2. /RESPONDENT-ITO, WARD-4(1), AAYAKAR BHAWAN,P-7, CHO WRINGHEE SQ.KOL-69 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. /TRUE COPY/ BY ORDER / , SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO ,,