M/s Devi Trading & Holding Pvt Ltd, Kolkata V. ITO, Ward 7(3), Kolkata, Kolkata

ITA 494/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6408 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: G HANGSHING
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Principle of natural justice
• Section: 143(3); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & HONB LE SHRI S.S. VISWANETHRA RAVI, JM ] I.T.A NO. 494/KOL/201 7 ASSESSMENT YEAR : 2012-1 3 M/S DEVI TRADING & HOLDING PVT. LTD. -VS- ITO, WARD-7(3), KOLKATA [PAN: AABCD 9793 M] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MIRAJ D SHAH, AR FOR THE REVENUE : SHRI G. HANGSHING, CIT DATE OF HEARING : 17.05.2018 DATE OF PRONOUNCEMENT : 18.05.2018 ORDER PER J.SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 16, KOLKATA P ASSED U/S 143(3) OF THE INCOME TAX ACT, 1961(THE ACT). 2. THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT TH AT THE NOTICE FOR SCRUTINY ASSESSMENT WAS ISSUED TO THE ASSESSEE BY THE AO ON 05.12.2014 FIXING THE CASE FOR HEARING ON 10.12.2014 AND THAT THE DIRECTOR OF THE ASSESSEE CO MPANY RECEIVED SUMMONS TO APPEAR ON 19.03.2014 AND THAT ON 18.03.2015 THE ASSESSMEN T ORDER WAS PASSED ON 25.03.2014 AND HENCE THE ASSESSEE DID NOT HAVE ADEQUATE OPPORT UNITY TO REPRESENT ITS CASE. FURTHER THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT, TH E ASSESSMENT ORDER IS PASSED U/S 2 ITA NO.494/KOL/2017 M/S DEVI TRADING & HOLDING PVT. LTD. A.YR .2012-13 2 143(3) OF THE ACT WITHOUT ENQUIRY AND VERIFICATION AND THE LD. CIT(A) HAD ALSO PASSED AN EX PARTE ORDER. HE SUBMITTED THAT THE ASSESSEE H AS NOT BEEN PROVIDED WITH ADEQUATE OPPORTUNITY. HE SUBMITTED THAT ON SIMILAR FACTS THE KOLKATA A BENCH OF THE TRIBUNAL IN I.T.A NO. 1104/KOL/2016 IN THE CASE OF SRIRAM TIE UP PVT. LTD VS ITO ORDER DATED 21.03.2018 AND IN THE CASE OF M/S SKIPP ER PLASTIC LTD. IN I.T.A. NO. 282/KOL/2016 ORDER DATED 21.03.2018 AND IN CERTAIN OTHER CASES, THE IMPUGNED ORDER WAS SET ASIDE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION ON GROUNDS OF NATURAL JUSTICE. 3. THE LD. DR DID NOT OBJECT TO THE PRAYER THAT THI S ASSESSMENT MAY BE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER BUT, SUBMITTED THAT DIRECTIONS SHOULD BE GIVEN TO THE ASSESSEE TO ENSURE ATTENDANCE AND COOPERATION BY THE ASSESSEE BEFORE THE ASSESSING OFFICER. 4. AFTER HEARING RIVAL CONTENTIONS AND PERUSING THE PAPERS ON RECORD AS WELL AS THE CASE LAW CITED WE HOLD AS FOLLOWS. 5. THE ASSESSING OFFICER HAS NOT GIVEN ADEQUATE OPP ORTUNITY TO THE ASSESSEE AND HAS PASSED AN ORDER U/S 143(3) OF THE ACT WITHOUT ADEQ UATE ENQUIRY. THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AND HAS NOT DEALT WITH TH E ISSUE ON MERIT. 5. HENCE WE SET ASIDE THIS ASSESSMENT TO THE FILE O F THE ASSESSING OFFICER ON GROUNDS OF NATURAL JUSTICE FOR FRESH ADJUDICATION, WITH A DI RECTION THAT AN ADEQUATE OPPORTUNITY SHOULD BE PROVIDED TO THE ASSESSEE. THE ASSESSEE I S DIRECTED TO APPEAR BEFORE THE 3 ITA NO.494/KOL/2017 M/S DEVI TRADING & HOLDING PVT. LTD. A.YR .2012-13 3 ASSESSING OFFICER WITHIN 30 DAYS OF RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER COOPERATE IN COMPLETION OF THE ASSESSMENT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 18.05.2018 SD/- SD/- [S.S.VISWANETHRA RAVI] [ J.SUDHAK AR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED : 18.05.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S DEVI TRADING & HOLDING PVT. LTD., 8, CAMAC S TREET, 8 TH FLOOR, SUIT NO. 807, SHANTINIKETAAN BUILDING, KOL-17. 2. ITO, WARD-7(3), KOLKATA, 54/1, 5 TH FLOOR, RAFI AHMED KIDWAI ROAD, KOLKATA-16. 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S