M/s SSS Rice Mill Pvt. Ltd., South 24 Parganas V. ACIT, Circle-15(2), Kolkata, Kolkata

ITA 63/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6419 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 12-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: S M SURANA
• Keywords: Search and seizure; Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO.63/KOL/2017 SSS RICE MILL (P) LTD., 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. 63/KOL/2017 ASSESSMENT YEAR: 2012-13 S S S RICE MILL PVT. LTD. (PAN: AALCS0176M) VS. ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-15(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 26.02.2018 DATE OF PRONOUNCEMENT 03.05.2018 FOR THE APPELLANT SHRI S. M. SURANA, ADVOCATE 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)-5, KOLKATA DATED 31.10.2016 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 THAT NO N OTICE OF HEARING WAS SERVED ON THE ASSESSEE FOR THE DATES OF HEARING ON 20.06.2016, 04 .07.2016 AND 24.10.2016 AND IN VIEW OF THIS NO COMPLIANCE WAS POSSIBLE TO BE MADE ON BEHAL F OF THE ASSESSEE. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER 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. A PERUSAL OF THE CHART AT PARA 2 OF THE IMPUGNED ORDER REVEALS THAT NO NOTICE WAS SERVED ON THE ASSESSEE FOR THE DATES OF HEARING ON 20.06.2016, 04.07.2016 AND 24.10.2016 . SINCE NO NOTICE OF HEARING WAS SERVED ON THE ASSESSEE INFORMING THE DATE OF HEARIN G, IT IS NOT UNDERSTOOD AS TO HOW THE 2 ITA NO.63/KOL/2017 SSS RICE MILL (P) LTD., AY- 2012-13 ASSESSEE WOULD BE KNOWING ABOUT THE HEARING FIXED B Y LD. CIT (A). SO, NON-SERVICE OF NOTICE IS DEEMED AS A REASONABLE CAUSE FOR NON-APPE ARANCE ON THE PART OF THE ASSESSEE AND, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT (A ) AND RESTORE THE APPEAL TO HIS FILE FOR FRESH ADJUDICATION ON MERITS BY PASSING A SPEAKING ORDER. NEEDLESS TO SAY, THE ASSESSEE SHOULD BE GIVEN REASONABLE OPPORTUNITY OF BEING HEA RD. 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 S. S. S. RICE MILL (P) LTD., GROUND FLOOR, COMPANIR THEM, DAKSHIN BAYARGADI, RAIDIGHI, SOUTH 24 PGS, PIN-7433 49. 2 RESPONDENT ACIT, CIRCLE-15(2), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY