Quadra Medical Services Pvt. Ltd., Kolkata V. DCIT, CIR-12(1), KOLKATA, Kolkata

ITA 630/KOL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6903 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 15-05-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: DEV KUMAR KOTHARI
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NOS. 630 & 631/KOL/2015 QUADRA MEDICAL SERVICES PVT. LTD, AY 2009-10 & 2011 -12 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NOS. 630 & 631/KOL/2015 ASSESSMENT YEARS: 2009-10 & 2011-12 QUADRA MEDICAL SERVICES PVT. LTD. (PAN: AAACQ1017C) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-12(1), KOLKATA. APPELLANT RESPONDENT FOR THE APPELLANT SHRI DEV KUMAR KOTHARI, FCA FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. D R DATE OF HEARING 13.02.2019 DATE OF PRONOUNCEMENT 01.05.2019 ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE COMMO N ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) -4, KOLKATA F OR AYS 2009-10 AND 2011-12 DATED 09.03.2015. 2. AT THE OUTSET ITSELF, THE LD. AR DREW OUR ATTENT ION TO THE FACT THAT INITIALLY WHEN THE ASSESSEE HAD FILED THE FIRST APPEAL, THE JURISDICTI ON WAS VESTED WITH THE LD. CIT(A) 12 FOR AY 2009-10 AND SINCE THE ASSESSEE HAD FILED DOCUMEN TS AND SUBMISSION BEFORE THE LD. CIT(A) -12, THE LD. CIT(A) HAD CALLED FOR THE REMAN D REPORT FROM THE AO. HOWEVER, THE AO DID NOT SEND ANY REMAND REPORT. MEANWHILE, THE JURISDICTION GOT CHANGED FROM LD. CIT(A) 12 TO LD. CIT(A) 4 AND THE ASSESSEE RECE IVED NOTICE FOR APPEAL IN RESPECT TO AY 2011-12. DURING THE HEARING OF APPEAL OF AY 2011-1 2, THE LD. AR DREW THE ATTENTION OF THE LD. CIT(A) THAT THE FIRST APPEAL FOR AY 2009-10 IS PENDING FOR WANT OF REMAND REPORT FROM THE AO. HOWEVER, THE LD. CIT(A) WITHOUT TAKING COG NIZANCE OF THE REMAND REPORT AS WELL AS WITHOUT HEARING THE ASSESSEE FOR AY 2011-12 BASE D ON THE WRITTEN SUBMISSIONS HAVE 2 ITA NOS. 630 & 631/KOL/2015 QUADRA MEDICAL SERVICES PVT. LTD, AY 2009-10 & 2011 -12 PASSED THE ORDER FOR BOTH THE ASSESSMENT YEARS WHIC H ACTION OF THE LD. CIT(A), ACCORDING TO LD. AR, IS VIOLATIVE OF NATURAL JUSTICE AND HE PLEA DS THAT THE ASSESSEE BE GRANTED ONE MORE OPPORTUNITY BEFORE THE LD. CIT(A) SO THAT EFFECTIVE ADJUDICATION OF THE APPEAL CAN BE DONE BY THE LD. CIT(A). THE LD. DR DOES NOT OPPOSE PROV IDED THE LD. AR UNDERTAKES TO COOPERATE AND APPEAR BEFORE THE LD. CIT(A) DILIGENT LY WITH ALL SUPPORTING RELEVANT DOCUMENTS SO THAT THE LD. CIT(A) CAN EFFECTIVELY HE AR AND DISPOSE OF THE APPEAL. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE MAIN GRIEVANCE OF THE LD. A R OF THE ASSESSEE IS THAT NO EFFECTIVE HEARING HAPPENED BEFORE THE LD. CIT(A) WHILE ADJUDI CATING THE APPEAL FOR AY 2009-10. THE AFORESAID FACTS AS PLEADED BY THE LD. AR ARE NO T REPEATED FOR THE SAKE OF BREVITY. FROM THE AFORESAID FACTS, WE NOTE THAT THE JURISDICTION OF THE LD. CIT(A) GOT CHANGED FROM LD. CIT(A) 12 TO LD. CIT(A) 4 AND FOR WANT OF REMAN D REPORT FROM AO FOR AY 2009-10 THE APPEAL WAS PENDING BEFORE THE LD. CIT(A) AND SO WAS NOT ADJUDICATED. WHEN THE ASSESSEE RECEIVED NOTICE FOR HEARING OF AY 2011-12, THE LD. AR WHILE APPEARING BEFORE THE LD. CIT(A) WAS OF THE BONA FIDE BELIEF THAT AY 2009-10 WOULD BE ADJUDICATED FIRST AND THEREAFTER ONLY AY 2011-12 WOULD BE ADJUDICATED. T HEREFORE, AT THAT TIME HE WAS NOT PREPARED TO ARGUE THE BRIEF ENTRUSTED TO HIM SO, WE ARE OF THE OPINION THAT NO PROPER OPPORTUNITY WAS GIVEN TO THE LD. AR OF THE ASSESSEE TO EFFECTIVELY PLEAD ITS CASE BEFORE THE FIRST APPELLATE AUTHORITY, THEREFORE, WE ARE INCLIN ED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. C IT(A) TO DECIDE THE APPEALS AFRESH. THEREFORE, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 01/05/201 9 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST MAY, 2019 JD.(SR.P.S.) 3 ITA NOS. 630 & 631/KOL/2015 QUADRA MEDICAL SERVICES PVT. LTD, AY 2009-10 & 2011 -12 COPY OF THE ORDER FORWARDED TO: 1 APPELLANT QUADRA MEDICAL SERVICES PVT. LTD., 41, HAZRA ROAD, KOLKATA-700 019. 2 RESPONDENT DCIT, CIRCLE-12(1), KOLKATA. 3 4 5 CIT(A)-4, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR