M/S. Clover Dealers Pvt. Ltd., Kolkata V. A.C.I.T., Circle - 6(2), Kolkata, Kolkata

ITA 745/KOL/2022

• Counselvise Citation: [2023] 101 COUNSELVISE.COM (IT) 9950 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 08-11-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 19-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 745/Kol/2022 Assessment Year : 2012-13 M/s. Clover Dealers Pvt. Ltd. PAN: AADCC 0098 C Vs . ACIT, Circle-6(2), Kolkata Appellant Respondent Date of Hearing 09.11.2023 Date of Pronouncement 20.11.2023 For the Assessee Shri S.R. Rao, Advocate For the Revenue Shri Rakesh Kumar Das, CIT, DR ORDER Per Sonjoy Sarma, JM: This is an appeal filed by the assessee pertaining to the assessment year (in short ‘A.Y.’) 2012-13 is directed against the order of Ld. CIT(A)-17, Kolkata dated 20.03.2017 which is arising out of the assessment order passed u/s 144 of the Income Tax Act, 1961(in short ‘the Act’) dated 12.03.2015. 2. At the outset, we find that there is a delay of 1277 days in filing of the appeal by the assessee. We after perusing the petition for condonation are convinced that the assessee was prevented by sufficient cause from filing the appeal in time and hence delay is condoned and appeal is admitted. 3. At the outset, ld. Counsel for the assessee submitted that the order of the ld. CIT(A) is an ex-parte order and nothing has been dealt on merits except reiterating assessment order on the disallowances/additions made by the ld. AO. The assessee could 2 ITA No. 745/Kol/2022 AY: 2012-13 M/s. Clover Dealers Pvt. Ltd. not get any opportunity to file its submissions and other relevant details. Since none of the notices for hearing of the appeal was received by the assessee. Thus, the assessee referring to grounds of the appeal, it has prayed that grounds raised in the instant appeal may be restored to the ld. CIT(A) for adjudicating afresh after providing reasonable opportunity of being heard. 4. Per contra, ld. DR was fair enough not to oppose this request of the ld. counsel for the assessee. 5. We have heard the rival contentions and perused the records placed before us. Through grounds, the assessee has stated that ld. CIT(A) failed to appreciate the materials on record and passed the order ex-parte. On perusal of the impugned order, we noticed that the instant ground raised by the assessee has merit as in the impugned order, ld. CIT(A) merely reproduced four grounds of appeal raised by the assessee and the decision part, finding has been given only reiterating the assessment order passed by the ld. AO, as the assessee in the instant case could not able to file necessary details as well as submissions at the time of hearing before the ld. CIT(A) and it is an ex-parte order. Under these given facts and circumstances, we restore the matter in the instant appeal to the file of ld. CIT(A) for adjudicating afresh to pass a speaking order after considering the submission made by the assessee for which reasonable opportunity of being heard should be provided. The assessee also directed to remain vigilant and file necessary documents in support of its grounds of 3 ITA No. 745/Kol/2022 AY: 2012-13 M/s. Clover Dealers Pvt. Ltd. appeal and should not take any further adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then the ld. CIT(A) can proceed to pass the order in accordance with law. 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20.11.2023. Sd/- Sd/- (Manish Borad) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 20.11.2023 Biswajit, Sr. PS Copy of the order forwarded to: 1. Appellant- M/s. Clover Dealers Pvt. Ltd., 16 th Floor, Unit No. 1608, Godrej Genesis, Plot-XI, Sector-V, Kolkata-700091. 2. Respondent – ACIT, Circle-6(2), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata