Zia Hide Skin Agency, Kolkata V. DCIT,Circle-37,Kolkata, Kolkata

ITA 548/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7913 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 10-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K S DEHIYA
• Assessee Lawyers: M D SHAH
• Keywords: Competent authority
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL, MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO.548/KOL/2012 ASSESSMENT YEAR:2007-08 ZIA HIDE SKIN AGENCY, C/O D.J.SHAH & CO., KALYAN BHAVAN, 2 ELGIN ROAD, KOLKATA 700 020 [PAN NO.AAAFZ3531B] V/S . DCIT, CIRCLE-37, PODDAR COURT, KOLKATA- 700001 (APPELLANT) .. (RESPONDENT) /BY APPELLANT SHRI M.D. SHAH, AR /BY RESPONDENT SHRI L.K.S. DEHIYA, DR /DATE OF HEARING 08-08-2012 /DATE OF PRONOUNCEMENT 09-08-2012 O R D E R PER SANJAY ARORA, AM:- THIS IS AN APPEAL BY THE ASSESSEE AGITATING THE OR DER BY THE LD. COMMISSIONER OF INCOME-TAX (APPEALS)-XIII, KOLKATA (CIT FOR SHORT) DATED 09-02-2012, PASSED U/S. 263 OF THE INCOME-TAX ACT, 1961 (THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR (A.Y) 2007-08. ITA NO. 548/KOL/2012 A.Y. 2007-08 ZIA HIDE SKIN AGENCY V. DCIT, CIR-37, KOL PAGE 2 2. AT THE OUTSET, WE OBSERVE THAT IMPUGNED ORD ER IS AN EX PARTE ORDER, I.E., PASSED WITHOUT HEARING THE ASSESSEE, WHO SEEKS TO A SSAIL THE SAME ON MERITS. THOUGH, NO DOUBT, AN OPPORTUNITY FOR HEARING WAS AF FORDED BY THE LD. CIT TO THE ASSESSE VIDE SHOW-CAUSE NOTICE U/S. 263 DATED 02/12 /2011, AND WHICH WAS NOT COMPLIED WITH, WE DO NOT CONSIDER IT AS SUFFICIENT FOR EMBARKING ON AN EX PARTE ORDER. IT NEEDS TO BE APPRECIATED THAT THERE BEING NO REPRESENTATION BEFORE AND, CONSEQUENTLY, NO DEFINITE FINDINGS IN THE MATTER BY THE LD. CIT, WHOSE ORDER IS UNDER CHALLENGE BEFORE US, OUR ORDER COULD NOT BE A SPEAKING ONE INASMUCH AS THE SAME IMPLIES CONSIDERATION OF THE SAID FINDINGS ARRIVED AT BY THE COMPETENT AUTHORITY, WHICH ALONE COULD BE SUBJECT TO ADJUDICA TION BY US WHILE DEALING WITH THE MATTER QUA INVOCATION OF SECTION 263 OF THE ACT ON MERITS. WE , ACCORDINGLY, ONLY CONSIDER IT FIT AND PROPER TO RESTORE THE MATT ER BACK TO THE FILE OF LD. CIT, WHO SHALL DISPOSE OF THE MATTER PER A SPEAKING ORDE R. AN ABSENCE OF REPRESENTATION BEFORE HIM IN THE SET ASIDE PROCEEDI NGS WOULD BE LIABLE TO BE CONSTRUED AS AN AGREEMENT WITH THE DIRECTION/S CONT AINED IN THE ENSUING ORDER U/S.263 AND, ACCORDINGLY NOT GIVE RISE ANY CAUSE OR REASON FOR GRIEVANCE BEFORE US IN ITS RESPECT. WE DECIDE ACCORDINGLY. 3. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (MAHAVIR SINGH) (SANJAY ARORA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP - 09 /08/2012 KOLKATA ! ! ! ! ''# ''# ''# ''# $ # $ # $ # $ # / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT ITA NO. 548/KOL/2012 A.Y. 2007-08 ZIA HIDE SKIN AGENCY V. DCIT, CIR-37, KOL PAGE 3 2. / RESPONDENT 3. %'& ' / CONCERNED CIT 4. ' - / CIT (A) 5. #() '''& , '& , / DR, ITAT, KOLKATA 6. )*+ ,- / GUARD FILE. BY ORDER/ ! , /TRUE COPY/ ASS TT. REGISTRAR, KO LKATA BENCHES PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 08/08 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 09/08 4) DATE OF CORRECTION 09/08 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 09/08 7) ORDER UPLOADED ON 13/08 8) SHORT-HAND NOTE ATTACHED TO FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 13/08