Aware Suppliers Pvt. Ltd., Kolkata V. I.T.O.,Ward-10(1), Kolkata

ITA 733/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8259 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 143(3); 250

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.733/KOL/2019 ( / ASSESSMENT YEAR:2012-13) AWARE SUPPLIERS PVT. LTD. 23/24, RADHA BAZAR STREET, 1 ST FLOOR, ROOM NO. 3HP, KOLKATA- 700001 VS. ITO, WARD-10(1), KOLKATA ./ ./PAN/GIR NO.: AAJCA 0703 G (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY :SHRI SUPRIYO PAL, JCIT SR. DR / DATE OF HEARING : 17/12/2019 /DATE OF PRONOUNCEMENT : 23/01/2020 / O R D E R PER DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PER TAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-15, KOLKATA IN APPEAL NO. 129/CIT(A)-15/16 -17/WD-10(1)/R&T/KOL, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER P ASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 22/03/2015. 2. WE HAVE HEARD THE LD. D.R. FOR THE REVENUE AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF ASSESSEE. WE HAVE GONE THROUGH THE GROUNDS OF APPEAL RAISED BY THE AS SESSEE AND NOTICED THAT MAIN GRIEVANCE OF THE ASSESSEE IN GROUND NO.2 IS THAT LD CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON MERITS WITHOUT GIVING PROPER OPPORT UNITY OF BEING HEARD TO THE ASSESSEE. AWARE SUPPLIERS PVT. LTD. ITA NO.733/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 WE HAVE GONE THROUGH THE ORDER OF LD CIT(A) AND NOT ED THAT LD CIT(A) ISSUED NOTICES U/S 250 OF THE ACT ON 05.03.2018, 09.08.201 8,03.10.2018 AND 01.11.2018. THE ASSESSEE DID NOT MAKE COMPLIANCE OF THESE NOTIC ES AND DID NOT APPEAR BEFORE LD CIT(A), THEREFORE, LD CIT(A) DISMISSED THE APPEA L OF THE ASSESSEE FOR NON- PROSECUTION. HOWEVER, THEREAFTER THE LD CIT(A) PASS ED THE ORDER ON MERITS.WE NOTE THAT ASSESSEE COULD NOT REPRESENT HIS CASE BEF ORE LD. CIT(A) AND THERE IS NO PROOF OF SERVICE OF NOTICE, THEREFORE WE ARE OF 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. THE LD DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BACK TO THE FILE OF THE LD CIT(A) FOR FRESH ADJUDICATION.WE NOTE THAT IN THE ASSESSEES CASE UN DER CONSIDERATION, THE ASSESSMENT WAS CARRIED OUT U/S 143(3) OF THE ACT AN D THE IMPUGNED ORDER PASSED BY THE LD. CIT(A), IS AN EX PARTE ORDER THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. WE NOTE THAT THE AIM OF NATURAL JUSTICE IS TO SECUR E JUSTICE, THEREFORE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THEREFORE, 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 AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE.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 ISS UE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE 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 23.01.2020 SD/- ( A.T.VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 23/01/2020 ( SB, SR.PS ) AWARE SUPPLIERS PVT. LTD. ITA NO.733/KOL/2019 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. AWARE SUPPLIERS PVT. LTD. 2. ITO, WARD-10(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