Glory Projects Pvt. Ltd., Kolkata V. I.T.O.Ward-12(3), Kolkata

ITA 460/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6314 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 11-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA ACIT
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT, KZ] I.T.A. NO. 460/KOL/2019 ASSESSMENT YEAR: 2014-15 GLORY PROJECTS PVT. LTD........................................................................APPELLANT UNIT 202, SUNNY CORNER, 22, SARAT BOSE ROAD, KOLKATA 700 020. [PAN: AACCG 9998 E] ITO, WARD 12(3) KOLKATA..............................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: SHRI MANISH TIWARI, FCA APPEARING ON BEHALF OF THE ASSESSEE. SHRI SOUMYAJIT DASGUPTA, ACIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 29, 2019 DATE OF PRONOUNCING THE ORDER : AUGUST 02, 2019 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 4, KOLKATA DATED 23.01.2019 PASSED EX-PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY WHICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION ON 05.09.2014 DECLARING A TOTAL INCOME OF RS. 11,700/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 25.11.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 17,13,170/- AFTER DISALLOWING ITS CLAIM FOR CAPITAL LOSS ARISING FROM PURCHASE AND SALE OF SHARES. 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS 2 I.T.A. NO. 460/KOL/2019 ASSESSMENT YEAR: 2014-15 GLORY PROJECTS PVT. LTD. NO SATISFACTORY COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 23.01.2019 PASSED EX-PARTE FOR NON-PROSECUTION. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS FILED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED BY THE LD. CIT(A) FOR HEARING FINALLY ON 09.01.2019. HE HAS SUBMITTED THAT THE ASSESSEE ON THE SAID DATE FILED AN APPLICATION SEEKING ADJOURNMENT AND ALLOWING THE SAID APPLICATION, THE HEARING WAS ADJOURNMENT BY THE LD. CIT(A) ON 30.01.2019. HE HAS SUBMITTED THAT THE LD. CIT(A) HOWEVER DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION VIDE HIS IMPUGNED ORDER PASSED EX-PARTE ON 23.01.2019 THEREBY GIVING NO OPPORTUNITY OF BEING HEARD TO THE ASSESSEE ON 30.01.2019. HE HAS ALSO FILED A COPY OF THE ADJOURNED PETITION DATED 09.01.2019 TO SHOW THAT THE HEARING FIXED ON 09.01.2019 WAS ADJOURNED BY THE LD. CIT(A) TO 30.01.2019. KEEPING IN VIEW THIS DOCUMENTARY EVIDENCE PLACED ON RECORD BY THE LEARNED COUNSEL FOR THE ASSESSEE, I FIND THAT PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD WAS NOT GIVEN BY THE LD. CIT(A) TO THE ASSESSEE BEFORE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON- PROSECUTION VIDE HIS IMPUGNED ORDER PASSED EX-PARTE AND EVEN THE LEARNED DR HAS NOT BEEN ABLE TO DISPUTE THIS POSITION. I, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH 3 I.T.A. NO. 460/KOL/2019 ASSESSMENT YEAR: 2014-15 GLORY PROJECTS PVT. LTD. ON MERIT AFTER GIVING THE ASSESSEE PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUGUST, 2019. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 02/08/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. GLORY PROJECTS PVT. LTD., UNIT 202, SUNNY CORNER, 22, SARAT BOSE ROAD, KOLKATA 700 020. 2. ITO, WARD 12(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA