Sutanutti Construction Pvt. Ltd, Kolkata V. ITO, WD-8(4), KOLKATA, Kolkata

ITA 521/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1628 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 28-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE CIT LD
• Assessee Lawyers: AMITAVA BOSE LD
• Keywords: Principle of natural justice
• Section: 147

Judgement Text

1 ITA NO.521/KOL/2016 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KO LKATA BEFORE: SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUD ICIAL MEMBER I.T.A NO. 521/KO L/2016 A.Y: 2006 -07 M/S. SUTANUTTI CONSTRUCTION VS. I.T.O., WARD 8(4), KOLKATA PVT. LTD. PAN: AADCS9103Q [APPELLANT] [RESPONDEN T] FOR THE APPELLANT : SHRI AMITAVA BOSE, ADVOCAT E, LD.AR FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJEE, ADDL.CIT, LD.SR.DR DATE OF HEARING : 01-01-2018 DATE OF PRONOUNCEMENT : 02-02-2018 ORDER SHRI S.S.VISWANETHRA RAVI, JM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), 2, KOLKATA D T. 17-12-2015 FOR THE A.Y 2009-10. 2. THE ONLY ISSUE TO BE DECIDED AS TO WHETHER THE C IT-A EX PARTE IS JUSTIFIED IN CONFIRMING THE ORDER OF THE AO BY M AKING ADDITION IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 3. AT THE TIME OF HEARING BEFORE US THE LD.AR OF TH E ASSESSEE SUBMITS THAT THE CIT-A DISMISSED THE APPEAL OF ASSE SSEE EX PARTE . FURTHER, HE SUBMITS THAT THE ASSESSEE APPEARED BEFO RE THE CIT-A IN RESPONSE TO NOTICES ISSUED U/S. 250 OF THE ACT BY T HE CIT-A AND FILED AN APPLICATION SEEKING ADJOURNMENT STATING THAT THE AR WAS SUFFERING FROM ILLNESS. ACCORDINGLY, THE HEARING WAS ADJOURN ED TO 03-12-2015 ON WHICH DATE ALSO THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT AND, THE CASE WAS ADJOURNED TO 18-12-2015. BUT, HOW EVER, THE CIT-A PASSED EX PARTE ORDER ON 17-12-2018. THE ASSESSEE DID NOT HAVE ANY PROPER OPPORTUNITY TO SUBSTANTIATE THE CLAIM AN D PRAYED TO REMAND THE MATTER TO THE FILE OF CIT-A. 2 ITA NO.521/KOL/2016 4. ON THE OTHER HAND, THE LD. DR SUBMITS THAT THE A SSESSEE WAS GIVEN SUFFICIENT OPPORTUNITY, BUT WITHOUT PROSECUTI NG ITS CASE NOR FILING ANY WRITTEN SUBMISSIONS THE ASSESSEE KEPT ON FILING ADJOURNMENT APPLICATION. THEREBY, THE CIT-A RIGHTLY DISMISSED T HE GROUNDS OF APPEAL BY EX PARTE. 5. HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOTICED THAT THE ASSESSEE QUESTIONED THE ORDER OF AO PASSED U/S. 143(3)/147 OF THE ACT BEFORE THE CIT-A CONTENDING THAT THE SAID PROCEEDINGS U/S. 147 OF THE ACT WAS BAD IN LAW IN THE FACTS AND CIRCUMSTANCES OF THE CASE. BEFORE THE CIT-A TH ERE WAS NO REPRESENTATION OR EXPLANATION ON BEHALF OF THE ASSE SSEE REGARDING THE CLAIM OF THE ASSESSEE AND THE GROUNDS OF APPEAL RAI SED BEFORE HIM. THERE WAS NO ADEQUATE OPPORTUNITY OF HEARING TO ASS ESSEE TO SUBSTANTIATE ITS CLAIM PROPERLY. THEREFORE, TAKING INTO CONSIDERATION THE SUBMISSIONS OF THE ASSESSEE, FACTS AND CIRCUMST ANCES OF THE CASE AND IN THE INTEREST OF NATURAL JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE MATTER TO THE FILE OF THE CIT-A TO DECID E THE ISSUE IN HAND AFRESH BY GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNME NT. THE ASSESSEE SHALL BE AT LIBERTY TO FILE REQUISITE EVIDENCES AND EXPLANATION IN SUPPORT OF HIS CONTENTION AND CLAIM. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 02-0 2-2018 SD/- SD/- WASEEM AHMED S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02-02-2018 3 ITA NO.521/KOL/2016 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT/ASSESSEE: M/S. SUTANUTTI CONSTRUCTION PVT . LTD., 686, ANANDAPUR, SHRACHI TOWERS, E.M BYPASS, KOLKATA -107. 2 RESPONDENT :INCOME TAX OFFICER, WARD 8(4), AAYKAR B HAWAN, P-7 CHOWRINGHEE SQUARE, KOLKATA-700 069. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA