Supercon Housing & Developers (P) Ltd., Hooghly V. ACIT, Cir-2, Hooghly, Hooghly

ITA 569/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7910 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 12-04-2012
• Court: TRIBUNAL
• Department Lawyers: K K DAS
• Assessee Lawyers: SOUMITRA CHOW DHURY
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND ! ! ! ! , '# ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SANJAY ARORA, AM] $ $ $ $ / I.T.A NO. 569/KOL/2012 %& '( %& '( %& '( %& '(/ // / ASSESSMENT YEAR : 2007-08 SUPERCON HOUSING & DEVELOPERS (P) LTD. VS. ASSIST ANT COMMISSIONER OF INCOME-TAX, (PAN: AAECS4725R) CIRCLE-2, HOOGHLY (*+ /APPELLANT ) (,-*+/ RESPONDENT ) FOR THE APPELLANT: SHRI SOUMITRA CHOWDHURY FOR THE RESPONDENT: SHRI K. K. DAS DATE OF HEARING: 09.08.2012 DATE OF PRONOUNCEMENT: 09.08.2012 '. / ORDER IMMEDIATELY UPON CONCLUSION OF HEARING OF THIS APPE AL ON 9 TH AUGUST, 2012, THE BENCH PASSED THE FOLLOWING ORDER: 9 TH AUGUST, 2012 APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. ORDER PRONOUNCED IN OPEN COURT. DETAILED ORDER WILL FOLL OW. PER BENCH: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXVI, KOLKATA IN APPEAL NO. 830/CIT(A)-XXXVI/KOL/ACIT CIR-2/HGLY/09-10 . AS SESSMENT WAS FRAMED BY ACIT, CIRCLE-2, HOOGHLY U/S. 143(3) OF THE INCOME TAX ACT , 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2007-08 VIDE HIS ORDER DA TED 24.12.2009. 2. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSE SSEE TOOK US TO THE ORDER OF CIT(A) AND STATED THAT SUFFICIENT OPPORTUNITY OF BEING HEARD W AS NOT GIVEN TO ASSESSEE AND HE PASSED THE ORDER EX PARTE BY FOLLOWING THE DECIION OF CIT VS. MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 (DEL). HENCE, HE PRAYED BEFORE THE BENCH TO SET AS IDE THE ORDER OF CIT(A) AND PROPER DIRECTION MAY BE GIVEN TO HIM TO ALLOW ASSESSEE REASONABLE OP PORTUNITY OF HEARING BEFORE HIM. AFTER GOING THROUGH THE ORDER OF CIT(A) WE FIND THAT CIT( A) HAS PASSED THE IMPUGNED ORDER EX PARTE KEEPING IN VIEW THE DECISION IN THE CASE OF MULTIPL AN INDIA (P) LTD., SUPRA. WE ALSO FIND FROM THE AFORESAID ORDER THAT NO REASONABLE OPPORTUNITY OF HEARING WAS GRANTED TO THE ASSESSEE AND TO 2 ITA 569/K/2012 SUPERCON HOUSING & DEVELOPERS (P) L TD. A.Y. 07-08 THIS EFFECT LD. DR ALSO RAISED NO SERIOUS OBJECTION TO THE PRAYER OF THE ASSESSEE, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO HIS FILE TO ADJUDICATE AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED. F OR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN OPEN COURT. SD/- SD/- ! ! ! ! , '# , (SANJAY ARORA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( /# /# /# /#) )) ) DATED: 9TH AUGUST, 2012 01 %2 3 JD.(SR.P.S.) '. 4 ,5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT SUPERCON HOUSING & DEVELOPERS (P) LTD., S. C. RAKSHIT ROAD, BARABAZAR, P.O. CHANDANNAGAR, DIST. H OOGHLY-712136. 2 ,-*+ / RESPONDENT ACIT, CIRCLE-2, HOOGHLY. 3 . .% ( )/ THE CIT(A), KOLKATA 4. .% / CIT, KOLKATA. 5 . >? ,% / DR, KOLKATA BENCHES, KOLKATA -5 ,/ TRUE COPY, '.%@/ BY ORDER, /ASSTT. REGISTRAR .