M/s/ Singhania Merlin Estate, Kolkata V. ACIT, Cir-31, Kolkata, Kolkata

ITA 504/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6560 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 15-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTCHARJE E
• Assessee Lawyers: R JAIN
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.504/KOL/2017 M/S SINGHANIA MERLIN ESTATE A.Y .2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI WASEEM AHMED, AM & SHRI S.S. VISWANETHRA RAVI, JM ] ITA NO.504/KOL/2017 ASSESSMENT YEAR : 2013-14 M/S SINGHANIA MERLIN ESTATE -VERSUS- A.C.I.T ., CIRCLE-31, KOLKATA KOLKATA (PAN: ABNFS 8932 M) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI R.JAIN, FCA FOR THE RESPONDENT: SHRI ARINDAM BHATTCHARJEE, ADDL . CIT DATE OF HEARING : 04.04.2018. DATE OF PRONOUNCEMENT : 20.04.2018. ORDER PER S.S.VISWANETHRA RAVI, JM BEING AGGRIEVED BY THE ORDER DATED 29.01.2016 PASSE D BY THE COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA FOR A.Y.2013-14 THE INSTANT APPEAL HAS BEEN FILED BY THE ASSESSEE BEFORE US. 2. WE HAVE HEARD BOTH THE COUNSELS APPEARING FOR BOTH THE PARTIES. WE HAVE PERUSED THE DOCUMENTS FILED BEFORE US AND HAVE GON E THROUGH THE ORDER PASSED BY CIT(A). IT APPEARS FROM THE SAID ORDER THAT NOTICE U/S 250 OF THE INCOME TAX ACT, 1961 (ACT) WAS ISSUED ON 21.07.2016 FIXING THE DA TE OF HEARING ON 17.08.2016 UPON THE ASSESSEE. ON 16.08.2016 THE ASSESSEE FILED AN ADJOURNMENT LETTER AND THE SAME WAS ADJOURNED TO 30.08.2016. ON THE SAID DATE THE A SSESSEE AGAIN FILED AN ADJOURNMENT LETTER AND THE CASE WAS RE-FIXED FOR HEARING ON 29. 09.2016. ON 29.09.2016 NOBODY APPEARED ON BEHALF OF THE ASSESSEE NEITHER ANY WRIT TEN REPLY FROM THE ASSESSEE WAS RECEIVED. IT IS ALSO VISIBLE FROM THE IMPUGNED ORD ER THAT NONE APPEARED ON BEHALF OF THE ASSESSEE OR ON BEHALF OF THE REVENUE BEFORE CIT (A) WHILE DISPOSING OF THE APPEAL. 3. ON PERUSAL OF THE ORDER OF CIT(A) WE FIND THAT THE LD. CIT(A) CONFIRMED THE ACTION OF THE AO WITHOUT MENTIONING ANY REASON FOR CONFIRMING THE SAME ON MERIT. ITA NO.504/KOL/2017 M/S SINGHANIA MERLIN ESTATE A.Y .2013-14 2 THE PROVISION OF SECTION 250(6) OF THE ACT REQUIRES THE COMMISSIONER OF INCOME TAX (APPEAL) TO DISPOSE OF THE APPEAL IN WRITING WITH R EASONING. WE FIND FROM THE IMPUGNED ORDER THAT THE LD. CIT(A) HAS CONFIRMED TH E ORDER OF THE AO WITHOUT STATING THE REASON ON MERIT. WE ALSO FIND THAT IN THE INTER EST OF JUSTICE AND FAIR PLAY THAT THE CIT(A) SHOULD HAVE GIVEN OPPORTUNITY TO THE ASSESSE E TO APPEAR BEFORE HIM TO EXPLAIN THE ISSUES RAISED BEFORE HIM. IN THAT VIEW OF THE MATTER WE ARE INCLINED TO REMIT THE MATTER BACK TO THE FILE OF CIT(A) WITH THE DIRECTIO N TO DECIDE THE ISSUE RAISED BY THE ASSESSEE ON MERIT AFTER GIVING REASONABLE AND PROP ER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS NEEDLESS TO MENTION THAT THE ASSESS EE SHOULD COOPERATE IN THE APPELLATE PROCEEDINGS AS AND WHEN CALLED BY THE LD. CIT(A). 4. NO ORDER NEED TO BE PASSED IN RESPECT OF THE ADJ OURNMENT APPLICATION PREFERRED BEFORE US ON BEHALF OF THE ASSESSEE. IN THE RESULT THIS GROUND OF APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEAL BY THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE COURT ON 20.04.2018. SD/- SD/- [WASEEM AHMED ] [ S.S.VISWANETHERA RAVI ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20.04.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S SINGHANIA MERLIN ESTATE,, MERLIN OXFORD 22, PRINCE ANWAR SHAH ROD, 2 ND FLOOR, KOLKATA-700033. 2 A.C.I.T., CIRCLE-31, KOLATA. 3. C.I.T.(A)- 9, KOLKATA 4. C.I.T-11, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES ITA NO.504/KOL/2017 M/S SINGHANIA MERLIN ESTATE A.Y .2013-14 3