Tirupati Chemicals, Kolkata V. D.C.I.T.,Circle-54, Kolkata

ITA 541/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9234 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 11-08-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 18-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: NIRAV SHETH
• Keywords: Opportunity of being heard
• Section: 143(3); 250; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI J. S. REDDY, HONBLE ACCOUNTANT MEMBE R & SMT. MADHUMITA ROY, HONBLE JUDICIAL MEMBER (THROUGH VIRTUAL COURT) ./ITA NO.541/KOL/2019 ( / ASSESSMENT YEAR: 2013-14) TIRUPATI CHEMICALS 83, SHAKESPEARE SARANI, 1 ST FLOOR, KOLKATA-700017 VS. DCIT, CIRCLE-54, KOLKATA ./ ./PAN/GIR NO.: AACFT 5661 L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI NIRAV SHETH, FCA RESPONDENT BY : SHRI SUPRIYO PAL, ADDL. CIT / DATE OF HEARING : 11/08/2020 /DATE OF PRONOUNCEMENT : 12/08/2020 / O R D E R PER SMT. MADHUMITA ROY, JM: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE EX-PARTE ORDER DATED 28.11.2018 PASSED BY THE LEARNED COMMIS SIONER OF INCOME TAX (APPEALS)-17, KOLKATA ARISING OUT OF ORDER DATED 26 .03.2016 ISSUED BY THE DCIT, CIRCLE-54, KOLKATA UNDER SECTION 143(3) OF THE INCO ME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2013- 14. TIRUPATI CHEMICALS ITA NO. 541/KOL/2019 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL, T HE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT NO NOTICE U/S 250 OF THE ACT HAS BEEN RECEIVED BY HIS CLIENTS AND THEREFORE HE COULD NOT APPEAR ON THE DAY FIXED FOR HEARING OF THE APPEAL BEFORE THE FIRST APPELLATE AU THORITY AND THE LD. CIT(A) PASSED THE ORDER EX-PARTE. HOWEVER, HE WOULD LIKE T O REPRESENT HIS CASE AFRESH BEFORE THE LD. CIT(A) AND THEREFORE PRAYED BEFORE U S FOR SETTING ASIDE THE ISSUE BEFORE HIM. ON THE OTHER HAND, THE LD. D.R SUBMITT ED THAT THOUGH THE NOTICE WAS SENT, IT WAS RETURNED WITH AN ENDORSEMENT NOT FOUN D AND THEREFORE THE LD. CIT(A) PRESUMED THAT THE COMPANY NO LONGER EXISTS A T THE GIVEN ADDRESS AND PASSED ORDERS ACCORDINGLY. 3. HAVING HEARD THE LD. COUNSEL APPEARING FOR THE ASSESSEE AND HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE, FOR THE ENDS OF JUSTICE THINK IT FIT AND PROPER TO AFFORD AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE BY THE LD. CIT(A). THEREFORE, WE DIRECT THE LD. CIT(A) TO DEC IDE THE ISSUE AFRESH UPON GIVING AN OPPORTUNITY OF BEING HEARD TO THE APPELLA NT AND ALSO UPON TAKING INTO CONSIDERATION THE EVIDENCE ON RECORD OR ANY OTHER E VIDENCE WHICH THE APPELLANT MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE M ATTER. HOWEVER, WE MAKE IT CLEAR THAT THE APPELLANT WILL ALSO CO-OPERATE WITH THE LD. CIT(A) WITHOUT ASKING FOR ANY UNNECESSARY ADJOURNMENT. 4. IN THE RESULT, THE ASSESSES APPEAL IS ALLOWE D FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 12.08.2020 SD/- (J. SUDHAKAR REDDY) / ACCOUNTANT MEMBER SD/- (MADHUMITA ROY) / JUDICIAL MEMBER /KOLKATA; / DATE: 12/08/2020 ( SB, SR.PS ) TIRUPATI CHEMICALS ITA NO. 541/KOL/2019 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. TIRUPATI CHEMICALS 2. DCIT, CIRCLE-54 KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES