Durable Ispat & alloys Pvt. Ltd., Kolkata V. ACIT, Cir-1(1), Kolkata, Kolkata

ITA 541/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6569 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: HANGSHING
• Assessee Lawyers: M TIWARI
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.541/KOL/2017 DURABLE ISPAT & ALLOYS PVT. LTD . A.Y.2012-13 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.541/KOL/2017 ASSESSMENT YEAR : 2012-13 DURABLE ISPAT & ALLOYS PVT.LTD. -VERSUS- A.C .I.T., CIRCLE-1(1), KOLKATA KOLKATA (PAN: AAICS 6279 A) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI M.TIWARI, FCA FOR THE RESPONDENT: SHRI HANGSHING, CIT DATE OF HEARING : 05.04.2018. DATE OF PRONOUNCEMENT : 20.04.2018 ORDER PER S.S.VISWANETHRA RAVI, JM: BEING AGGRIEVED BY THE ORDER DATED 17.01.2017 PASS ED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA FOR A.Y.2012-13 THE INSTANT APPEAL HAS BEEN FILED BY THE ASSESSEE BEFORE US. 2. WE HAVE HEARD BOTH THE COUNSELS APPEARING FOR B OTH THE PARTIES. WE HAVE PERUSED THE DOCUMENTS FILED BEFORE US. WE HAVE GONE THROUGH THE ORDER PASSED BY CIT(A). IT APPEARS FROM THE IMPUGNED ORDER THAT T HE CASE WAS FIXED FOR HEARING ON 19.12.2016 AND 29.12.2016 BUT ON THE SAID DATES NO NE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY RESPONSE FROM THE ASSESSEE. AGAIN THE CASE WAS FIXED FOR HEARING ON 16.01.2017. ON THE SAID DATE ALSO NONE APPEARED ON BEHALF OF THE ASSESEE NOR ANY ADJOURNMENT LETTER WAS FILED BEFORE CIT(A). UNDER T HE CIRCUMSTANCES THE CIT(A) PASSED THE SAID ORDER EXPARTE. 3. AT THE TIME OF HEARING THE LD AR APPEARING ON BEHALF OF THE ASSESSEE FILED A LETTER DT. 18.01.2017 ADDRESSED TO THE CIT(A) STATI NG THAT THE CASE WAS FIXED FOR HEARING ON 16.01.2017 BUT THE ASSESSEE RECEIVED THE SAID NOTICE ONLY ON 17.01.2017. THE LD. COUNSEL FURTHER SUBMITTED THAT DUE TO LATE RECEIPT OF NOTICE NONE APPEARED TO ITA NO.541/KOL/2017 DURABLE ISPAT & ALLOYS PVT. LTD . A.Y.2012-13 2 REPRESENT THE CASE BEFORE CIT(A) AND REQUESTED TO G IVE ANOTHER OPPORTUNITY TO REPRESENT THE CASE. THIS FACT WAS SUPPORTED BY AN A FFIDAVIT WHICH IS FILED BEFORE THE TRIBUNAL. THE LD. DR RELIED ON THE ORDER OF CIT(A) . 4. WE HAVE HEARD THE LD. COUNSELS OF BOTH THE PARTI ES. WE HAVE PERUSED THE RECORDS. 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. 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 NOT MENTIONE D ABOUT THE LETTER DATED 18.01.2017 ADDRESSED TO THE CIT(A) IN RESPECT OF LA TE RECEIPT OF NOTICE. THE CIT(A) HAS CONFIRMED THE ORDER OF THE AO WITHOUT STATING T HE REASON ON MERIT. WE ALSO FIND THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY THE C IT(A) SHOULD HAVE GIVEN OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE HIM TO EXPLAIN THE IS SUES RAISED BEFORE THE LD. CIT(A). IN THAT VIEW OF THE MATTER WE ARE INCLINED TO REMIT TH E MATTER BACK TO THE FILE OF CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISED BY TH E ASSESSEE ON MERIT AFTER GIVING REASONABLE AND PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS NEEDLESS TO MENTION THAT THE ASSESSEE SHOULD COOPERATE IN THE A PPELLATE PROCEEDINGS AS AND WHEN CALLED BY THE LD. CIT(A). NO ORDER NEED TO BE PASSE D IN RESPECT OF THE ADJOURNMENT APPLICATION PREFERRED BEFORE US ON BEHALF OF THE AS SESSEE. IN THE RESULT THIS GROUND OF APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES. 4. 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.VISWANETHRA RAVI ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20.04.2018. [RG SR.PS] ITA NO.541/KOL/2017 DURABLE ISPAT & ALLOYS PVT. LTD . A.Y.2012-13 3 COPY OF THE ORDER FORWARDED TO: 1.DURABLE ISPAT & ALLOYS PVT. LTD., C/O S.JAYKISHAN , CHARTERED ACCOUNTANTS, SUITE NO.2D & E, 2 ND FLOOR, 12, HO-CHI-MINH SARANI, KOLKATA-700071. 2 A.C.I.T., CIRCLE-1 (1), KOLKATA. 3. C.I.T.(A)- 1, KOLKATA 4. C.I.T-1, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES