M/s Madhu Tradcom Pvt. Ltd., Kolkata V. I.T.O.,Ward-9(1), Kolkata

ITA 656/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5062 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.656/KOL/2019 ( / ASSESSMENT YEAR2012-13) M/S MADHU TRADECOM PVT. LTD. 5/1, CLIVE ROW, 4 TH FLOOR, ROOM NO. 125, KOLKATA-700001 VS. ITO, WARD-((1), KOLKATA ./ ./PAN/GIR NO.: AAFCM 5500 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 22/11/2019 / O R D E R PER BENCH: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-18, KOLKATA IN APPEAL NO. 510/CIT(A)-18/KO L/WD-9(1)/2015-16/F.SL. NO.2008, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 18/03/2015. M/S MADHU TRADECOM PVT. LTD. ITA NO.656/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASION AND LD . DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OF EX PARTE QUA THE ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE, TRIBUNAL, RULES, 1963. 3. WE NOTE THAT GROUND NO. 2 RAISED BY THE ASSESSEE STATES THAT ASSESSEE DID NOT RECEIVE NOTICE FOR HEARING FROM LD. CIT(A). THE GRO UND NO. 2 RAISED BY THE ASSESSEE READS AS FOLLOWS: 2. FOR THAT THE APPEAL WAS PREFERRED TO THE LD. CIT (A)-3, HOWEVER THE SAME WAS LATER TRANSFERRED TO LD. CIT(A)-18 THE INFORMAT ION OF WHICH WAS NEVER MADE TO THE APPELLANT. YOUR APPELLANT EVEN NEVER RE CEIVED ANY NOTICE FROM THE OFFICE OF LD. CIT(A)-18 REGARDING TRANSFER OF O UR CASE THUS THERE WAS NEVER ANY REASONABLE OPPORTUNITY. 4. WE HEARD THE LD. D.R. FOR THE REVENUE AND PERUSE D THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A). WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON M ERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRI NCIPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATU RAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PARTY IS GRANTED SUFFICIENT OPPORTUNIT Y OF BEING HEARD TO CONTEST HIS CASE. THEREFORE, WITHOUT DELVING MUCH DEEPER INTO T HE 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 AFFORD ING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO D IRECTED 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, T HE APPEAL OF THE ASSESSEE IS ALLOWED. M/S MADHU TRADECOM PVT. LTD. ITA NO.656/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 22.11 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 22/11/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S MADHU TRADECOM PVT. LTD. 2. ITO, WARD-9(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES