M/s Cosmos Distributors Pvt. Ltd., Kolkata V. I.T.O.Ward-3(3), Kolkata

ITA 567/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3521 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 20-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.567/KOL/2019 ( / ASSESSMENT YEAR: 2014-15) M/S COSMOS DISTRIBUTORS PVT. LTD. 43, B.B. GANGULY STREET, 2 ND FLOOR, KOLKATA- 700012 VS. ITO, WARD-3(3), KOLKATA ./ ./PAN/GIR NO.: AADCC 8835 H (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SUNIL SURANA, FCA RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 13/11/2019 / O R D E R PER BENCH: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-10, KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 06/12/2016. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AS THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESS EE AND THE ORDER BEING AN EX- PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER M/S COSMOS DISTRIBUTORS PVT. LTD. ITA NO.567/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FI RST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE THR OUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLU DING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIALS AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS WHILE ADJUDICAT ING THE ISSUE. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON M ERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRI NCIPLE OF NATURAL JUSTICE. WE NOTE THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THE LD. D.R. DID NOT HAVE ANY OBJECTION IF THE CASE IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE TH E MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 13.11 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 13/11/2019 ( SB, SR.PS ) M/S COSMOS DISTRIBUTORS PVT. LTD. ITA NO.567/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. M/S COSMOS DISTRIBUTORS PVT. LTD. 2. ITO, WARD-3(3), 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