M/s Kamaldeep Isapt (P) Ltd., Howrah V. DCIT, Circle-3(1), Kolkata, Kolkata

ITA 640/KOL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0709 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Assessee Lawyers: S S GUPTA
• Keywords: Opportunity of being heard; Assessment record
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.640/KOL/2017 ( [ [ / ASSESSMENT YEAR: 2012-13) M/S KAMALDEEP ISPAT (P) LTD. NH 6, JALAN COMPLEX, ANGALPURBIPARNA PARA, HOWRAH 711 411. VS. DCIT, CIRCLE-3(1), KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE. ./ ./PAN/GIR NO. : AADCK 2102 K (APPELLANT) .. (RESPONDENT) APPELLANT BY :SHRI S.S. GUPTA, FCA RESPONDENT BY :SHRI A. BHATTACHARJEE, ADDL. CIT(DR) / DATE OF HEARING : 12/07/2018 /DATE OF PRONOUNCEMENT : 03/10/2018 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST AN ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA IN APPEAL NO.457/CIT(A)-1/C-3(1)/2015-16, DATED 18.01.2017, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), DATED 23.03.2015. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER, THEREFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A).THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. M/S KAMALDEEPISPAT (P) LTD. ITA NO.640/KOL/2017 ASSESSMENT YEAR: 2012-13 PAGE | 2 THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). 3. WE HAVE GIVEN A CAREFUL CONSIDERATION TO THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE ASSESSMENT WAS CARRIED OUT U/S 143(3) OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A), IS AN EX PARTE ORDER AND NON-SPEAKING ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. THE LD CIT(A), WHILE ADJUDICATING THE ISSUE, DID NOT CONSIDER THE MATERIAL AVAILABLE ON ASSESSMENT RECORDS AND ASSESSMENT ORDER. THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE 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 ASSESSEE, 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 TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03.10.2018. SD/- ( S. S. GODARA ) SD/- (A.L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 03/10/2018 (RS, SR. PS) M/S KAMALDEEPISPAT (P) LTD. ITA NO.640/KOL/2017 ASSESSMENT YEAR: 2012-13 PAGE | 3 / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. /THE APPELLANT- M/S KAMALDEEP ISPAT (P) LTD. 2. / THE RESPONDENT- DCIT, CIRCLE-3(1), KOLKATA 3. ( ) / THE CIT(A)-4 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE. M/S KAMALDEEPISPAT (P) LTD. ITA NO.640/KOL/2017 ASSESSMENT YEAR: 2012-13 PAGE | 4