Chandramukhi Impex (P) Ltd, Kolkata V. DCIT, CIR-8(1), Kolkata, Kolkata

ITA 670/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5323 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 06-04-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.670/KOL/2017 ( / ASSESSMENT YEAR: 2012-13) CHANDRAMUKHI IMPEX (P) LTD. 12 TH FLOOR, ROOM NO. 07, CHATTERJEE INTERNATIONAL CENTRE, 33A, J.L. NEHRU ROAD, KOLKATA-700017. VS. DCIT, CIRCLE-8(1), KOLKATA ./ ./PAN/GIR NO.: AABCC 1782 B (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI RAJEEVA KUMAR, ADVOCATE RESPONDENT BY : SHRI SHANKAR HALDER, JCIT, SR. DR / DATE OF HEARING : 12/03/2019 /DATE OF PRONOUNCEMENT : 15/05/2019 / O R D E R PER DR. A. L. SAINI: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-16, KOLKATA, WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 28.03.2015. 3. AT THE OUTSET ITSELF, THE ASSESSEE BY WAY OF GRO UNDS OF APPEAL ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COUL D NOT REPRESENT HIS CASE BEFORE CHANDRAMUKHI IMPEX (P) LTD. ITA NO.670/KOL/2017 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, S TOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNIT Y TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER THE A SSESSMENT RECORDS GROUND WISE AND DID NOT PASS ORDER ON MERITS BASED ON THE DO CUMENTS AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUS TICE. BESIDES, LD. CIT(A) DID NTO CONSIDER THE ENTIRE SUBMISSIONS OF THE ASSESSEE. WE NOTE THAT THE LD. CIT(A) FAILED TO DETERMINE THE OBLIGATIONS AND RIGHTS OF THE ASSE SSEE. WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLA Y REQUIRE THAT THE AGGRIEVED PARTY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. HENCE WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIV EN TO ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MA TTER 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 FIL E OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSE S, THE APPEAL OF THE ASSESSEE IS ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 15.05 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 15/05/2019 ( SB, SR.PS ) CHANDRAMUKHI IMPEX (P) LTD. ITA NO.670/KOL/2017 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. CHANDRAMUKHI IMPEX (P) LTD. 2. DCIT, CIRCLE-8(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