M/s Anmol Niryat Pvt. Ltd., Kolkata V. I.T.O.,Ward-12(4), Kolkata

ITA 673/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3523 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 04-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM ./ITA NOS.672&673/KOL/2019 ( / ASSESSMENT YEARS: 2010-11 & 2011-12) M/S ANMOL NIRYAT PVT. LTD. 35, ROWLAND ROAD, KOLKATA- 700020. VS. ITO, WARD-12(4), KOLKATA ./ ./PAN/GIR NO.: AACCA 3624 K (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 13/11/2019 / O R D E R PER BENCH: THE CAPTIONED TWO APPEALS FILED BY THE ASSESSEE , PERTAINING TO ASSESSMENT YEARS 2010-11 & 2011-12 RESPECTIVELY, ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-2 4, KOLKATA, WHICH IN TURN ARISE OUT OF SEPARATE ASSESSMENT ORDER PASSED BY T HE ASSESSING OFFICER U/S 144 / 147 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT ) DATED 22.12.2017. 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 APPEALS ARE BEING D ISPOSED 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. M/S ANMOL NIRYAT (P) LTD. ITA NOS.672&673/KOL/2019 ASSESSMENT YEARS:2010-11 & 2011-12 P PP PA AA AG GG GE EE E | || | 2 22 2 3. AT THE OUTSET ITSELF, WE NOTE THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE ARE O F THE VIEW THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE, AS THE LD . FIRST APPELLATE AUTHORITY DID NOT ADJUDICATE ISSUE ON MERITS. 4. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS TH E ASSESSEES CASE ON MERITS BASED ON THE ASSESSMENT RECORDS AND MATERIAL AVAILABLE BE FORE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE B EFORE LD. CIT(A). THE LD. D.R. FOR THE REVENUE DID NOT OBJECT IF THE MATTER IS REM ITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE, WITHOUT DELVING MUCH DEEPER INT O 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 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. 4. IN THE RESULT, THE BOTH THESE APPEALS OF THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 13. 11.2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 13/11/2019 ( SB, SR.PS ) M/S ANMOL NIRYAT (P) LTD. ITA NOS.672&673/KOL/2019 ASSESSMENT YEARS:2010-11 & 2011-12 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. M/S ANMOL NIRYAT (P) LTD. 2. ITO, WARD-12(4), 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