Manidhwaj Polymers Pvt. Ltd, Kolkata V. ITO, Wd. 9(1), Kolkata

ITA 56/KOL/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9828 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 18-02-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ी राजेश क ु मार, लेखा सद य एवं ी संजय शमा या यक सद यके सम [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 56/Kol/2021 आयकर अपील सं या–56/कोल/2021 Assessment Year : 2011-12 नधा रण वष ः 2011-12 Manidhwaj Polymers Pvt. Ltd. (PAN: AADCM 1409 P) Vs. ITO, Ward-9(1), Kolkata Appellant / (अपीलाथ() Respondent / (*+यथ() Date of Hearing / स ु नवाई क- त/थ 31.08.2022 Date of Pronouncement/ आदेश उ1घोषणा क- त/थ 06.09.2022 For the Appellant/ नधा 3रती क- ओर से Shri Akkal Dudhwewala, FCA For the Respondent/ राज व क- ओर से Smt. Ranu Biswas, Addl. CITDR ORDER / आदेश Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals)-5, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 16.12.2019 for the AY 2013-14. 2. At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has decided the appeal ex-parte as the assessee could not appear on various dates when the Ld. CIT(A) fixed this appeal for hearing. The Ld. Counsel submitted that the notices sent by the Ld. CIT(A) were not received by the assessee and therefore the these appeal of the assessee remained unattended before the Ld. CIT(A). The ld 2 I.T.A. No.56/Kol/2021 Assessment Year: 2013-14 Manidhwaj Polymers Pvt. Ltd. Counsel for the assessee also submitted that the additions were made by the AO in the assessment order without issuing any show cause notice to the assessee. Finally the ld. Counsel of the assessee prayed before the Bench that the assessee may kindly be given one more opportunity to defend its case on merit by restoring this appeal to the file of the Ld. AO. 3. The Ld. D.R on the other hand strongly objected the prayers of the Ld. A.R by submitting that despite several opportunities granted, the assessee did not appear and therefore the said request of the counsel of the assessee may kindly be dismissed. On the issue of non issuing of any show cause notice , the ld DR argued that the assesse has appeared before the AO and was confronted with all the issues. 4. After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided ex-parte by the ld CIT(A) when the assessee failed to turn up on the dates fixed for hearings. We also note that no show cause was issued by the AO before making additions which is also contrary to the established principles of natural justice. Therefore we are of the considered view that the assesse deserves to be given one more opportunity before the AO so that the justice could done to the assessee and issues could be decided after complying with the said principles. Accordingly we restore the appeal to the file of the Ld. AO with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. We also direct the assessee to cooperate in the disposal of this appeal. 5. In the result, all the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 6 th September, 2022 Sd/- Sd/- (Sonjoy Sarma /संजय शमा ) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 6 th September, 2022 SB, Sr. PS 3 I.T.A. No.56/Kol/2021 Assessment Year: 2013-14 Manidhwaj Polymers Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Manidhwaj Polymers Pvt. Ltd., C/o, Nitesh Kumar Agarwal, 1 st Floor, 115, Cotton Street, Burra Bazar, Kolkata-700007. 2. Respondent – ITO, Ward- 9(1), Kolkata 3. Ld. CIT(A)- 5, Kolkata (Sent through e-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata