S. H. Mumtazuddin Times Pvt. Ltd., Kolkata V. DCIT, CIR-5(1), KOLKATA, Kolkata

ITA 651/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0779 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 11-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: MANISH TIWARI
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI S. S. VISWANETHRA RAVI, JM &DR. A.L.SAINI, AM ./ ITA NO.651 & 652/KOL/2016 ( / ASSESSMENT YEAR: 2011-12) S.H. MUMTAZUDDIN TIMES (P) LTD. 4, RADHA BAZAR STREET, KOLKATA 700 001. VS. DCIT, CIR-5(1), KOLKATA. AAYKARBHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. ./ ./PAN/GIR NO. :AAKCS 6915 K (APPELLANT) .. (RESPONDENT) APPELLANTBY : SHRI MANISH TIWARI, ADVOCATE RESPONDENT BY :SHRI ARINDAM BHATTACHARJEE, ADDL. CIT / DATE OF HEARING : 16/10/2017 /DATE OF PRONOUNCEMENT : 29/11/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED TWO APPEALS FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2011-12, ARE DIRECTED AGAINST THE ORDER PASSED BY THE LD COMMISSIONER OF INCOME TAX (APPEALS)-2,KOLKATA, WHICH IN TURN ARISE OUT OF ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER U/S 143(3)/271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 2. SINCE, THESE TWO APPEALS RELATE TO THE SAME ASSESSEE, SAME ASSESSMENT YEAR, AND IDENTICAL ISSUES ARE INVOLVED, THEREFORE, THESE HAVE BEEN CLUBBED AND HEARD TOGETHER AND A CONSOLIDATED ORDER IS BEING PASSED FOR THE SAME OF CONVENIENCE AND BREVITY. 3. AT THE OUTSET, ITSELF THE LD.AR POINTED OUT THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THEREFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A), HE PRAYED THAT THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. THE LD. DR DID NOT HAVE ANY OBJECTION IF THE S.H. MUMTAZUDDIN TIMES (P) LTD. ITA NO.651 & 652/KOL/2016 ASSESSMENT YEAR: 2011-12 PAGE | 2 MATTER IS REMITTED BEFORE THE LD. CIT(A). THE LD AR SUBMITTED BEFORE US THAT ASSESSEE`S APPEAL WAS POSTED FOR HEARING ON 28/12/2015, AND ON THE SAID DATE THE ASSESSEE FILED AN APPLICATION FOR ADJOURNMENT FOR THREE WEEKS AND AFTER THAT LD CIT(A) DID NOT GIVE ANY OPPORTUNITY TO THE ASSESSEE. THE LD COUNSEL STATED THAT SINCE THE ASSESSEE TOOK THE ADJOURNMENT THEREFORE,ONE MORE FINAL OPPORTUNITY SHOULD BE GIVEN BY THE LD. CIT(A) BUT IN FACT HE DID NOT GIVE ANY FINAL OPPORTUNITY, WHICH IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE.SINCE THE IMPUGNED ORDER IS AN EX-PARTE ORDER THEREFORE,WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. 4. SINCE, THE IMPUGNED ORDER IS AN EX PARTE ORDER, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDERS TO THE FILE OF CIT(A) AND WE DIRECT THE LD. CIT(A) TO PASS A SPEAKING ORDER AFTER HEARING THE ASSESSEE AND GIVING ADEQUATE OPPORTUNITY TO ASSESSEE. THEREFORE, WE ALLOW BOTH THE APPEALS OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE (IN ITA NO.651/KOL/2016 & 652/KOL/2016), ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29/11/2017. SD/ - (S. S. VISWANETHRA RAVI) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 29/11/2017 RS,SPS / 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 S.H. MUMTAZUDDIN TIMES (P) LTD. 2. / THE RESPONDENT-DCIT, CIR-5(1), KOLKATA. 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.