M/s Tarush Marketing Pvt. Ltd., Kolkata V. ITO, WD-2(4), KOLKATA, Kolkata

ITA 524/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1105 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 28-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI M.BALAGANESH, AM & SHRI S.S. VISWANETHRA RAVI, JM] I.T.A NO. 524/KOL/201 6 ASSESSMENT YEAR : 2010-1 1 M/S TARUSH MARKETING PVT. LTD. -VS- ITO, W- 2(4), CURRENTLY W-7(2), KOLKATA [PAN: AABCT 7087 L] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI RAJAT AGARWAL , CA FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJ EE, ADDL. CIT DATE OF HEARING : 16.11.2017 DATE OF PRONOUNCEMENT : 16.11.2017 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-3, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO.1147/CIT(A)- 3/W-7(2)/14-15(12-13)/KOL DATED 15.01.2015 AGAINST THE ORDER PASSED BY THE ITO, WARD-2(4), KOLKATA [ IN SHORT THE LD AO] UNDER SECT ION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 29.03.2013 FOR THE ASSESSMENT YEAR 2010-11. 2. THE ONLY ISSUE TO BE DECIDED IN THIS APPEAL IS A S TO WHETHER THE LD. CIT(A) WAS JUSTIFIED IN PASSING THE EX PARTE ORDER WITHOUT HEA RING THE ASSESSEE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE. 2 ITA NO.524/KOL/2016 TARUSH MARKETING PVT. LTD. A.YR.2010-11 2 3. THE BRIEF FACTS OF THIS ISSUE IS THAT THE ASSESS EE IS A PRIVATE LIMITED COMPANY ENGAGED IN TRADING OF FOOT WEAR, APPARELS AND ACCESSORIES. THE RETURN OF INCOME FOR THE ASSESSMENT YEAR 2010-11 WAS FILED ON 22.09.2010 SHO WING TOTAL INCOME OF RS.27,51,635/-. THE ASSESSMENT WAS COMPLETED U/S 14 3(3) OF THE ACT ON 29.03.2013 DETERMINING THE TOTAL INCOME OF RS. 58,28,270/-. 4. THE APPEAL HEARING WAS FIXED BEFORE THE LD. CIT( A) ON 14.01.2016 ON WHICH DATE, THE ASSESSEE PREFERRED AN ADJOURNMENT PETITION DUE TO ILLNESS OF THE AR AND ADJOURNMENT WAS GRANTED TO 16.02.2016 ON 11:30 AM. IGNORING THIS EXTENSION OF TIME GRANTED TO THE ASSESSEE, THE LD. CIT(A) PROCEEDED T O DISPOSE OFF THE APPEAL EX PARTE ON 15.01.2016 DISMISSING THE APPEAL OF THE ASSESSEE. I N THESE FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT FIT AND APPROPRIATE IN THE INT EREST OF JUSTICE AND FAIR PLAY TO REMAND THIS APPEAL TO THE FILE OF THE LD. CIT(A) TO DECIDE THE SAME AFRESH ON MERITS IN ACCORDANCE WITH LAW. NEEDLESS TO MENTION THAT THE A SSESSEE BE GIVEN REASONABLE OPPORTUNITY OF BEING HEARD. ACCORDINGLY, THE GROUND S RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 16.11.2017 SD/- SD/- [S.S. VISWANETHRA RAVI] [ M.BALAGA NESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 16.11.2017 SB, SR. PS 3 ITA NO.524/KOL/2016 TARUSH MARKETING PVT. LTD. A.YR.2010-11 3 COPY OF THE ORDER FORWARDED TO: 1. M/S TARUSH MARKETING PVT. LTD., 46C, CHOWRINGHEE ROAD, 5F, EVEREST, KOLKATA- 700071. 2. ITO, WARD-2(4), CURRENTLY W-7(2), KOL, AAYAKAR B HAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3..C.I.T.- 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