Majestic Marcom Pvt. Ltd., , Kolkata V. ITO, Ward - 4(2), Kolkata , Kolkata

ITA 459/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3053 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S HALDER
• Assessee Lawyers: M D SHAH LD
• Keywords: Opportunity of being heard

Judgement Text

MAJESTIC MARCOM PVT. LTD. I.T.A NO.459/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI P. M. JAGTAP, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.459/KOL/2018 (ASSESSMENT YEAR: 2012-13) MAJESTIC MARCOM PVT. LTD. APPELLANT [PAN: AAHCM 4584 F] VS ITO, WARD-4(2), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI M. D. SHAH, LD. AR FOR THE RESPONDENT : SHRI S. HALDER, SR. DR DATE OF HEARING : 20.12.2018 DATE OF PRONOUNCEMENT : 27.02.2019 ORDER SHRI S.S. VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 13.05.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA [CIT(A)] FOR ASSESSMENT YEAR 2012-13. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE CONTENTION OF THE LD. AR IS THAT ASSESSEE FILED AN APPLICATION REQUESTING CIT(A) TO WITHDRAW ALL THE GROUNDS BEFORE THE CIT(A). BUT THE CIT(A) WITHOUT GIVING PERMISSION TO WITHDRAW THE APPEAL CONFIRMED THE ORDER OF THE ASSESSING OFFICER. FURTHER, HE SUBMITS THAT THE CIT(A) OTHERWISE SHOULD HAVE DECIDED THE ISSUE ON MERITS. THE LD. DR DID NOT CONTROVERT THE SAME. 3. WE FIND THAT IN A SIMILAR AND IDENTICAL FACTS, THIS TRIBUNAL RESTORED THE MATTER TO THE FILE OF THE CIT(A) BY ITS ORDERS DATED 20.12.2018 IN ITA NO.430/KOL/2018 & ITA NO.431/KOL/2018 FOR MAJESTIC MARCOM PVT. LTD. I.T.A NO.459/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 2 ASSESSMENT YEAR 2012-13. THE RELEVANT PORTION IN ITA NO.430/KOL/2018 IS REPRODUCED HEREINBELOW: 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS RIGHTLY SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, WHEN THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF HIS APPEAL WAS NOT FOUND ACCEPTABLE BY THE LD. CIT(APPEALS) AND THE APPEAL OF THE ASSESSEE WAS TO BE DISPOSED OF BY HIM ON MERIT, HE SHOULD HAVE GIVEN AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. A PERUSAL OF THE IMPUGNED ORDER PASSED BY THE LD. CIT(APPEALS), HOWEVER, SHOWS THAT NO SUCH OPPORTUNITY OF BEING HEARD WAS GIVEN BY HIM TO THE ASSESSEE AND THE ORDER OF THE ASSESSING OFFICER WAS UPHELD BY HIM BY PASSING A VERY CRYPTIC ORDER WITHOUT STATING THE POINTS FOR DETERMINATION, THE DECISION THEREON AND THE REASONS FOR THE DECISION AS REQUIRED BY THE PROVISIONS OF SUB-SECTION (6) OF SECTION 250. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD, CIT[APPEALS) AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH BY PASSING A SPEAKING ORDER AS REQUIRED BY SECTION 250(6) AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 4. IN VIEW OF THE ABOVE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT(A) FOR DISPOSING THE APPEAL AFRESH BY PASSING A SPEAKING ORDER AS REFERRED BY SECTION 250(6) OF THE ACT AFTER GIVING THE ASSESSEE SUFFICIENT OPPORTUNITY OF BEING HEARD. GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2019. SD/- SD/- [P. M. JAGTAP] [S.S. VISWANETHRA RAVI] VICE PRESIDENT JUDICIAL MEMBER DATED : 27.02.2019 PLACE : KOLKATA RS, SR.PS MAJESTIC MARCOM PVT. LTD. I.T.A NO.459/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 3 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT MAJESTIC MARCOM PVT. LTD., 8, AMARTOLLA STREET, 4 TH FLOOR, KOL-1. 2 RESPONDENT ITO, WARD-4(2), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA