M/s Bengal Beverages pvt. Ltd., Kolkata V. DCIT, CIR-11(1), KOLKATA, Kolkata

ITA 667/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7755 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 03-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: PUJA SOMANI ACA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3); 115JB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM ./ITA NO.667/KOL/2019 ( / ASSESSMENT YEAR:2005-06) M/S BENGAL BEVERAGES PVT. LTD. 6, ALIPORE PARK ROAD, KOLKATA- 700027 VS. DCIT, CIRCLE-11(1), KOLKATA ./ ./PAN/GIR NO.: AABCB 5984 E (APPELLANT) .. (RESPONDENT) APPELLANT BY :PUJA SOMANI, ACA RESPONDENT BY :SHRI SUPRIYO PAL, JCIT SR. DR / DATE OF HEARING : 17/12/2019 /DATE OF PRONOUNCEMENT : 29/01/2020 / O R D E R PER DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PER TAINING TO ASSESSMENT YEAR 2005-06, IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-12, KOLKATA IN APPEAL NO. 10272/CIT(A)-12/ KOL/CIRCLE-11/2017-18, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER P ASSED BY THE ASSESSING OFFICER U/S 143(3) / 115JB OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 31/12/2017. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED BEFORE THE BENCH THAT DURING THE APPELLATE PROCEEDINGS, THE A.R. OF THE ASSESSEE FILED WRITTEN M/S BENGAL BEVERAGES PVT. LTD. ITA NO.667/KOL/2019 ASSESSMENT YEAR:2005-06 P PP PA AA AG GG GE EE E | || | 2 22 2 SUBMISSION ON 15.01.2019 WHICH WERE NOT CONSIDERED BY LD. CIT(A) WHILE ADJUDICATING THE ASSESSEES APPEAL. TO SUBSTANTIATE THIS, THE LD. COUNSEL TOOK US THROUGH THE RELEVANT PARA OF THE ORDER OF LD. CIT(A ), WHICH IS REPRODUCED BELOW FOR READY REFERENCE: 3(1). ON THE SAID DATE FIXED FOR HEARING, I.E. ON 15/01/2019, A WRITTEN SUBMISSION SIGNED BY MR. RAVI TULSIYAN, A/R OF THE APPELLANT, WAS RECEIVED IN THE OFFICE. THE CASE WAS ADJOURNED FOR HEARING TO 31/01/2019. THIS TIME ALSO, ON THE SAID DATE OF HEARING, NEITHER THE APPELLANT NOR THE A.R. OF THE APPELLANT ATTENDED THE HEARING TO REPRESENT THE CASE. A LETTER SEEKING ADJOURNMENT WAS RECEIVED ON 31/01/2019. THUS, LD. COUNSEL SUBMITTED THAT SINCE THE WRITTEN SUBMISSION FILED BY A.R. OF THE ASSESSEE HAS NOT BEEN TAKEN INTO ACCOUNT WHILE ADJU DICATING THE ASSESSEE`S APPEAL THEREFORE IT IS AGAINST THE PRINCIPLE OF NATURAL JU STICE AND HENCE MATTER MAY BE REMITTED BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION. THE LD. D.R. FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTE R IS REMITTED BACK TO THE FILE OF LD. CIT(A). 3. WE HAVE HEARD BOTH THE PARTIES AND CAREFULLY GON E THROUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCU MENTS FURNISHED AND THE CASE LAWS RELIED UPON, AND PERUSED THE FACT OF THE CASE INCLUDING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIAL AVAILABLE ON RECORD. WE N OTE THAT THE LD. A.R. OF THE ASSESSEE APPEARED BEFORE THE LD. CIT(A) ON 15.01.20 19 AND FILED WRITTEN SUBMISSIONS, WHICH WERE NOT CONSIDERED BY LD. CIT(A ) WHILE ADJUDICATING THE ASSESSEES APPEAL. HENCE IT IS A VIOLATION OF PRINC IPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATURAL J USTICE POSTULATES FAIR HEARING OF THE CONCERNED PARTIES TO THE LIS BEFORE THE ADJUDICAT ING APPELLATE AUTHORITY PASSES THE ORDER. SO IT GOES WITHOUT SAYING THAT THE WRITTEN S UBMISSION SUBMITTED BY THE AGGRIEVED PARTY SHOULD HAVE BEEN CONSIDERED, WHILE ADJUDICATING THE APPEAL. THEREFORE, IN THE INTEREST OF JUSTICE, WE RESTORE T HE MATTER BACK TO THE FILE OF LD.CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAK ING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD AND TAKING IN TO ACCOUNT WRITTEN SUBMISSION OF THE ASSESSEE. THEREFORE, WE DEEM IT FIT AND PROPE R TO SET ASIDE THE ORDER OF THE LD. M/S BENGAL BEVERAGES PVT. LTD. ITA NO.667/KOL/2019 ASSESSMENT YEAR:2005-06 P PP PA AA AG GG GE EE E | || | 3 33 3 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 29.01.2020 SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE:29/01/2020 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S BENGAL BEVERAGES PVT. LTD. 2. DCIT, CIRCLE-11(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATABENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES