Eastern Agro Foods Private Ltd., Kolkata V. D.C.I.T.,Circle-5(2), Kolkata

ITA 700/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5044 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 13 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: 2013-2014
• Appeal Filed On: 08-04-2019
• 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: 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.700/KOL/2019 ( / ASSESSMENT YEAR: 2013-14) EASTERN AGRO FOODS PVT. LTD. B-8, SAGAR ESTATE, 2, CLIVE GHAT STREET, KOLKATA-700001 VS. DCIT, CIRCLE-5(2), KOLKATA ./ ./PAN/GIR NO.: AABCE 9852 G (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 2013-14, IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-2, KOLKATA IN APPEAL NO. 11253/CIT(A)-2/16 -17, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFI CER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 14/03/2016 . 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 EASTERN AGRO FOODS PVT. LTD. ITA NO.700/KOL/2019 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 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. THE LD. CIT(A) HAS GIVEN THE FINDINGS WHICH IS R EPRODUCED BELOW: I HAVE CONSIDERED THE GROUNDS OF APPEAL, STATEMENT OF FACTS AND SUBMISSION OF THE AUTHORIZED REPRESENTATIVE OF THE APPELLATE COMP ANY AS WELL AS THE ASSESSMENT ORDER FRAMED IN THE LIGHT OF THE MATERIALS AVAILABL E ON RECORD BEFORE THE ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS. THE ASSE SSING OFFICER HAS ALREADY DISCUSSED THE ISSUE IN DETAILS WHILE PASSING THE OR DER IN THE MATTER. THE APPELLATE HAS ADMITTED THAT HE IS ONLY CONTRACT MANUFACTURER SO THERE IS NO REASON TO CLAIM SALES DISCOUNT. KEEPING IN VIEW OF THE FACTS AS MENTIONED ABOVE, IN THE ABSENCE OF ANY COGENT MATERIAL EVIDENCE, I DO NOT FIND ANY INFIRMITY IN T HE ORDER OF THE ASSESSING OFFICER AND THE SAME IS HEREBY UPHELD. IN VIEW OF THE ABOVE , THESE GROUNDS OF APPEAL ARE DISMISSED. 4. WE HEARD THE LD. D.R. FOR THE REVENUE AND PERUSE D THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT IT IS CRYSTAL CLEAR THAT THE L D. CIT(A) HAS NOT CONSIDERED THE ASSESSMENT RECORDS AND AS WELL AS ASSESSMENT ORDER TO ADJUDICATE THE ISSUE. WE ALSO NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE A SSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM, HE ONLY STATED I N HIS ORDER THAT ASSESSING OFFICER HAS ALREADY DISCUSSED THE ISSUE IN DETAIL, HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. LD. CIT(A) DID NOT DI SCUSS THE SUBMISSION FILED BY THE A.R. OF THE ASSESSEE. WE NOTE THAT IT IS SETTLED LA W THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PARTY IS GR ANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. THEREFORE, WITHOUT DELVING MUCH DEEPER INTO 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 SPEA KING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, 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 T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES, THE APPEAL OF THE ASSESSEE IS ALLOWED. EASTERN AGRO FOODS PVT. LTD. ITA NO.700/KOL/2019 ASSESSMENT YEAR:2013-14 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. EASTERN AGRO FOODS PVT. LTD. 2. DCIT, CIRCLE-5(2), 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