Effective Tie-up private Limited, Kolkata V. ITO-3(1), Kolkata

ITA 58/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6420 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 11-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: A DUDHWEWALA
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO.58/KOL/2017 EFFECTIVE TIE UP PRIVATE LIMITED, AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . . , /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 58/KOL/2017 ASSESSMENT YEAR: 2012-13 EFFECTIVE TIE-UP PRIVATE LIMITED (PAN: AACCE4015G) VS. INCOME-TAX OFFICER, WD-3(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 26.02.2018 DATE OF PRONOUNCEMENT 03.05.2018 FOR THE APPELLANT SHRI A. DUDHWEWALA, AR FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-1, KOLKATA DATED 28.10.2016 FOR AY 2012-13. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THE LD. CIT(A) HAS PASSED AN EX PARTE AND NON-SPEAKING ORDER WITHOUT AFFORDIN G REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE ALSO SUBMITTED VIDE AN A FFIDAVIT THAT NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE FIXING THE DATE OF HEARING ON 18.10.2016 AND 27.10.2016 AND IN VIEW OF THE MATTER NO COMPLIANCE WAS POSSIBLE TO BE MADE ON BEHALF OF THE ASSESSEE. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE O RDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION. 3. AFTER HEARING BOTH THE SIDES AND ON PERUSAL OF T HE ORDER OF LD. CIT (A) WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE AND NON-SPEAK ING ORDER. WE ALSO NOTE THAT THE ASSESSEE HAS SWORN AN AFFIDAVIT AFFIRMING THAT NO N OTICE OF HEARING WAS SERVED ON THE ASSESSEE AND HENCE, ASSESSEE COULD NOT MAKE COMPLIA NCE BY INSTRUCTING ITS AR TO APPEAR AND PLEAD ITS CASE BEFORE THE LD. CIT (A). FROM TH E SAID AFFIDAVIT WE ALSO NOTE THAT THE 2 ITA NO.58/KOL/2017 EFFECTIVE TIE UP PRIVATE LIMITED, AY- 2012-13 ADDRESS OF THE ASSESSEE HAS CHANGED I.E. AT 16A SHA KESPEARE SARANI, NEW B. K. MARKET, 5 TH FLOOR, KOLKATA-700 071 IN PLACE OF 60, BENTINCK STR EET, KOLKATA-700 069. SINCE THE NOTICE OF HEARING HAS NOT BEEN SERVED TO THE ASSESSEE IN ITS NEW ADDRESS, THE LD. AR OF THE ASSESSEE COMPANY COULD NOT ATTEND THE HEARING. THE CHANGE OF ADDRESS SHOULD HAVE BEEN COMMUNICATED TO THE LD. CIT (A) WHICH LAPSE ON THE PART OF ASSESSEE IS NOT WILLFUL AND WAS A BONA FIDE MISTAKE ON THE PART OF THE ASSESSEE , THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT (A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION ON MERITS. NEEDLESS TO SAY, THE ASSESSEE SHOULD BE GIVEN REASONABLE OPPORT UNITY OF BEING HEARD AND THE LD. CIT (A) TO PASS A SPEAKING ORDER ON THE ISSUES RAISED B Y THE ASSESSEE. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03.05.2018 SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3RD MAY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT EFFECTIVE TIE-UP PRIVATE LIMITED, 16 A, SHAKESPEARE SARANI, NEW B. K. MARKET, 5 TH FLOOR, KOLKATA-700 071. . 2 RESPONDENT ITO, WARD-3(1), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY