Salasar Exim Limited, Hooghly V. ITO, Ward 3(2), Kolkata, Kolkata

ITA 544/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6502 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTCHARJE E
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

ITA NO.544/KOL/2017 SALSAR EXIM LIMITED 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.544/KOL/2017 ASSESSMENT YEAR : 2012-13 SALASAR EXIM LIMITED -VERSUS- I.T.O., WARD- 3 (2) KOLKATA KOLKATA (PAN: AAICS 8273 N) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SOMNATH GHOSH, ADVOCATE FOR THE RESPONDENT: SHRI ARINDAM BHATTCHARJEE, ADDL . CIT DATE OF HEARING : 05.04.2018. DATE OF PRONOUNCEMENT : 25/04/2018 ORDER PER WASEEM AHMED, AM: THIS APPEAL BY THE ASSESSEE FOR ASSESSMENT YEAR 201 2-13 IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1, KO LKATA DATED 31.01.2017. 2. WE HAVE HEARD BOTH THE COUNSELS APPEARING FOR B OTH THE PARTIES AND PERUSED THE DOCUMENTS FILED BEFORE US. WE HAVE GONE THROUGH THE EX PARTE ORDER PASSED BY CIT(A). IT APPEARS FROM THE SAID ORDER THAT THE DAT E OF HEARING WAS FIXED ON 15.12.2016 BUT A LETTER WAS FILED BY THE AR REQUEST ING FOR AN ADJOURNMENT. THE CASE WAS ADJOURNED TO 06.01.2017. AGAIN, THE AR FOR ASSE SSEE SOUGHT FOR AN ADJOURNMENT AND THE CASE WAS FURTHER FIXED FOR HEARING FOR 24.0 1.2017. BUT ON THAT DAY NEITHER ANYBODY APPEARED NOR APPLICATION FOR ADJOURNMENT ON BEHALF OF THE ASSESSEE WAS MADE. IT APPEARED FROM THE IMPUGNED ORDER THAT NON E APPEARED ON BEHALF OF THE ASSESSEE AS WELL AS ON BEHALF OF THE REVENUE BEFORE CIT(A) WHILE DISPOSING OF THIS APPEAL. 3. 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. WE ALSO FIND THE ASSESSMENT ORDER WAS PASSED BY THE AO EX-PARTE UNDER SECTION 144 OF THE ACT. THOUGH THE OPPORTUNITY OF HEARING WAS E XTENDED BY THE AO FOR PERSONAL APPEARANCE OR PRODUCING SHARE APPLICANTS FOR CROSS EXAMINATION BUT THE ASSESSEE DID ITA NO.544/KOL/2017 SALSAR EXIM LIMITED A.Y.2012-13 2 NOT MAKE ANY COMPLIANCE FOR THE SAME. THUS, THE AO PASSED HIS ORDER ON THE BASIS OF THE VERY FEW DOCUMENTS PLACED BEFORE HIM AND WITHOU T ANY PROPER ASSISTANCE FROM ASSESSEE. THEREFORE, WE FIND THAT IN THE INTEREST O F JUSTICE AND FAIR PLAY THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY TO APPEAR BEFO RE THE AO TO EXPLAIN ITS POINTS OF CONTENTIONS. IN THAT VIEW OF THE MATTER, WE ARE INC LINED TO SET ASIDE THE ORDER OF LD. CIT AND REMIT THE MATTER BACK TO THE FILE OF AO WIT H THE DIRECTION TO DECIDE THE ISSUE RAISED BY THE ASSESSEE ON MERIT DE NOVO AFTER GIVING REASONABLE AND PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. IT IS NEEDLESS TO M ENTION THAT THE ASSESSEE SHOULD COOPERATE IN THE ASSESSMENT PROCEEDINGS AS AND WHEN CALLED BY THE LD. AO. HENCE, THIS GROUND OF APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APPEAL OF ASSESSEE STANDS ALLOWED IN TERMS OF ABOVE. O RDER PRONOUNCED IN THE COURT ON _25/04/2018 SD/- SD/- [S.S.VISWANETHRA RAVI ] [ WASEEM AHMED ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25/04/2018 [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.SALASAR EXIM LIMITED, C/O S.N.GHOSH & ASSOCIATES, ADVOCATES, SEBEN BROTHERSLODGE P.O.BUROSHIBTALA, P.S.CHINSURAH, DI ST. HOOGHLY. PIN-712105. 2 I.T.O., WARD-3 (2), KOLKATA. 3. C.I.T.(A)- 1, KOLKATA 4. C.I.T-1, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. BY ORDER, /TRUE COPY/ SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES