M/s. Hitasu Constructions Pvt. Ltd., , Kolkata V. ITO, Ward - 3(1), Kolkata , Kolkata

ITA 752/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1396 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 752/KOL/2018 M/S. HITASU CONS TRUCTIONS P. LTD., AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NO. 752/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. HITASU CONSTRUCTIONS PVT. LTD. (PAN: AAACH6494G) VS. INCOME-TAX OFFICER, WD-3(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 09.01.2019 DATE OF PRONOUNCEMENT 20.03.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-1, KOLKATA DATED 28.03.2018 FOR AY 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE THOUGH I T IS THE FIRST DATE FIXED FOR HEARING. THE ASSESSEES MAIN GRIEVANCE IS THAT THE LD. CIT(A ) HAS PASSED THE IMPUGNED ORDER EX PARTE AND WITHOUT GOING INTO MERITS OF THE CASE AND ALSO THE ASSESSEE WAS NOT PROVIDED PROPER OPPORTUNITY OF HEARING BY THE LD. CIT(A). S O BY PREFERRING GROUND NO. 4 OF THE APPEAL, THE ASSESSEE WANTED THE MATTER TO BE REMAND ED BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATION OF THE APPEAL ON MERITS AFRESH. PER C ONTRA, THE LD. CIT, DR DREW OUR ATTENTION TO THE FACT THAT SUFFICIENT OPPORTUNITIES WERE GIVE N TO THE ASSESSEE, AND THERE WAS NON- COMPLIANCE ON THE PART OF THE ASSESSEE. SO, ACCORD ING TO LD. DR, LD. CIT(A) HAD NO OTHER ALTERNATIVE BUT TO PASS EX PARTE ORDER, SO HE DOES NOT WANT US TO INTERFERE IN THE ORDER OF LD. CIT(A). 3. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH FA CTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) HAS PASSED THE IMPUGNED ORDER EX PARTE, WITHOUT GOING INTO MERITS OF THE CASE. WE ALSO NOTE FROM THE ORDER OF LD. CIT(A) THAT ASSESSEE WAS GIVEN ONLY 2 ITA NO. 752/KOL/2018 M/S. HITASU CONS TRUCTIONS P. LTD., AY- 2012-13 TWO DATES. THEREFORE, ACCORDING TO US, THE LD. CIT (A) HAS PASSED THE ORDER HURRIEDLY WITHOUT GIVING PROPER OPPORTUNITY TO ASSESSEE, SO, THERE IS VIOLATION OF NATURAL JUSTICE. THOUGH THE LD. DR OPPOSES GIVING AN OPPORTUNITY AG AIN BEFORE THE LD. CIT(A), WE ARE INCLINED TO GIVE ANOTHER OPPORTUNITY TO THE ASSESSE E TO PLEAD ITS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF THE L D. CIT(A) AND RESTORE THE APPEAL BACK TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. APPEAL OF ASSESS EE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH MARC H, 2019 SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 20TH MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. HITASU CONSTRUCTION PVT. LTD., 1, CROOKED LANE, KOLKATA-700 069. 2 RESPONDENT ITO, WARD-3(1), KOLKATA 3. 4. CIT(A)-1, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR