Hanuman Udyog, Kolkata V. D.C.I.T CC - XIX , kolkata, Kolkata

ITA 538/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100058 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 1999-2000
• Appeal Filed On: 14-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHAWNGTHU ACITSRDR
• Assessee Lawyers: VARSHA JALAN
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 538 / KOL / 2013 ASSESSMENT YEAR :1999-00 HANUMAN YDYOG 4, NARAYAN PRASAD BABU LANE, KOLKATA 700 007 [ PAN NO.AABFH 6397 L ] V/S . DCIT, CC-XIX, AAYAKAR BHAVAN, POORVA, 110, SHANTIPALLI, KOLKATA 700 107 /APPELLANT .. / RESPONDENT /BY APPELLANT MISS. VARSHA JALAN, ADVOCATE /BY RESPONDENT MR. DAVID Z. CHAWNGTHU, ACIT-SR-DR /DATE OF HEARING 05-11-2015 /DATE OF PRONOUNCEMENT 20-11-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS)-XXIV, KOLKATA IN APPEAL NO.101 /CIT(A)-XXIV/CC- XIX/07-08 DATED 16.05.2002. ASSESSMENT WAS FRAMED B Y DCIT,CC-XIX, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HER EINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 19.03.2002 FOR ASSESSMEN T YEAR 1999-00. 2. AT THE OUTSET IT WAS OBSERVED THAT LD. CIT(A) HA S PASSED EX PARTE ORDER WITHOUT HEARING LD. AUTHORIZED REPRESENTATIVE OF AS SESSEE. IT WAS ALSO OBSERVED THAT LD. CIT(A) ASKED THE ASSESSING OFFICE R TO FURNISH REMAND REPORT ITA NO.538/KOL/2013 A.Y 1999-00 HANUMAN UDYOG V. DCIT CC-XIX KOL PAGE 2 IN CONNECTION WITH APPEAL, HOWEVER THE REMAND REPOR T WAS NOT FURNISHED BEFORE LD. CIT(A). CONSIDERING THE FACTS OF THE CAS E FROM THE AVAILABLE INFORMATION, LD. CIT(A) HAS PASSED AN EX PARTE ORDER. IN VIEW OF THE ABOVE AND IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLA Y, WE ARE INCLINED TO GIVE ONE MORE OPPORTUNITY TO ASSESSEE TO CONTEST ITS CASE BE FORE LD. CIT(A). HENCE, WE RESTORE THE MATTER TO LD. CIT(A) WITH A DIRECTION T O ADJUDICATE AFRESH AS PER THE LAW AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. IT IS ALSO IMPORTANT TO NOTE THAT ASSESSEE SHOULD CO-OPER ATE BEFORE LD. CIT(A) IN APPELLANT PROCEEDINGS. HENCE, THIS APPEAL IS RESTOR ED TO THE FILE OF LD. CIT(A). SINCE THE APPEAL HAS RESTORED TO CIT(A), THE ISSUE RAISED BY ASSESSEE ARE NOT ADJUDICATED AT THIS LEVEL. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 20/ 11/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 20 /1 1 /2015 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT HANUMAN UDYOG, 4, NARAYAN PRASAD BABU LA NE, KOL-07 2. /RESPONDENT-DCIT,CC-XIX, AAYAKAR BHAVAN POORVA,110 SHANTIPALLI, KOL-07 3. * +, - - . / CONCERNED CIT KOLKATA 4. - - .- / CIT (A) KOLKATA 5. 012 33+,, - +, , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ - , /TRUE COPY/ / - +, ,