Mutual Technologies P. Ltd., Kolkata V. ACIT, Circle-1, Hooghly, Hooghly

ITA 764/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8127 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 14-05-2012
• Court: TRIBUNAL
• Department Lawyers: P K CHAKRABORTY
• Assessee Lawyers: A K TIBREWAL
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE , /AND ! ' ! ! ' ! ! ' ! ! ' ! , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] # # # # / I.T.A NO. 764/KOL/2012 '$% &' '$% &' '$% &' '$% &'/ // / ASSESSMENT YEAR: 2007-08 MUTUAL TECHNOLOGIES PVT. LTD. VS. ASSISTANT COMM ISSIONER OF INCOME-TAX, (PAN:AACCK0087C) CIRCLE-1, HOOGHLY ()* /APPELLANT ) (+)*/ RESPONDENT ) DATE OF HEARING: 11.09.2012 DATE OF PRONOUNCEMENT: 11.09.2012 FOR THE APPELLANT: SHRI A. K. TIBREWAL FOR THE RESPONDENT: SHRI P. K. CHAKRABORTY , / ORDER PER BENCH: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXVI, KOLKATA IN APPEAL NO. 986/CIT(A)-XXXVI/KOL/ACIT CIR-1/HGLY/07-08 DATE D 02.02.2012. ASSESSMENT WAS FRAMED BY ACIT, CIRCLE-1, HOOGHLY, U/S. 143(3) OF T HE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR AY 2007-08 VIDE HIS O RDER DATED 31.12.2009. 2. AT THE OUT SET IT IS NOTICED THAT THE FIRST ISSU E IN THIS APPEAL OF ASSESSEE IS AGAINST THE ORDER OF CIT(A) DISMISSING THE APPEAL IN LIMINI WIT HOUT CONSIDERATION OF THE SUBJECT ISSUES ON MERIT. FOR THIS, ASSESSEE HAS RAISED FOLLOWING GRO UND NO. 1: 1. AGAINST EX PARTE DISMISSAL OF APPEAL: A) FOR THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN DISMISSING THE APPELLANTS APPEAL FOR ALLEGED NON-P URSUING OF THE APPEAL. B) FOR THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) ERRED IN DISMISSING THE APPELLANTS APPEAL IN LIMINE WITHOUT CONSIDERATION OF THE SUBJECT ISSUES ON MERIT. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE ORDER OF CIT(A) IS EX PARTE AND EV EN NON-SPEAKING ORDER, WHICH IS AS UNDER: NOBODY ATTENDED IN RESPONSE TO FIXATION OF HEARING ON 13.10.11, 02.12.11 & 01.02.2012. IT APPEARS THE APPELLANT IS NOT INTERESTED IN PURSU ING THE APPEAL AND FILING THE SUBMISSIONS IN SPITE OF GIVING SUFFICIENT OPPORTUNI TIES. KEEPING IN VIEW OF THE JUDGMENT OF (1991) 38 ITD 32 0 DELHI, IN THE CASE OF CIT VS. M/S. MULTIPLAN INDIA (PVT.) LTD. THE APPEAL OF THE APPELLANT IS DISMISSED. 2 ITA 764/K/2012 MUTUAL TECHNOLOGIES PVT. LTD. A.Y. 2007-08 AFTER GOING THROUGH THE ORDER OF CIT(A), WE FIND T HAT CIT(A) HAS PASSED A NON-SPEAKING ORDER BY FOLLOWING THE DECISION OF ITAT IN THE CASE OF MU LTIPLAN INDIA (PVT.) LTD. (SUPRA). WE ARE OF THE VIEW THAT WHERE APPEAL HAS BEEN DISPOSED OF EVE N THOUGH ON MERITS WITHOUT A SPEAKING ORDER, THE ORDER OF CIT(A) CANNOT BE SUSTAINED. TH E PROVISIONS OF SECTION 250(6) OF THE ACT ARE IN THE NATURE OF JUDICIAL DISCRETION TO THE APPELLA TE AUTHORITY AND EMPHASIZING THAT THE ORDER DISPOSING OF THE APPEAL SHALL BE A SPEAKING ORDER. THE ORDER SHALL NOT CRYPTIC BUT SHALL BE SELF- EXPLANATORY. HENCE, WE SET ASIDE THE ORDER OF CIT( A) AND RESTORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- , ! ! ! ! ' ! ' ! ' ! ' ! , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( - - - -) )) ) DATED : 11 TH SEPTEMBER, 2012 ./ '$01 '2 JD.(SR.P.S.) , 3 ''4 54&6- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT MUTUAL TECHNOLOGIES PVT. LTD. C/O SHRI SAWAR DHANANIA, 46B, SHAKESPEARE SARANI (1 ST FLOOR), KOLKATA-700 017. 2 +)* / RESPONDENT ACIT, CIRCLE-1, HOOGHLY 3 . ',$ ( )/ THE CIT(A), KOLKATA 4. 5. ',$ / CIT KOLKATA 4<'= '$ / DR, KOLKATA BENCHES, KOLKATA +4 '/ TRUE COPY, ,$/ BY ORDER, ! 1 /ASSTT. REGISTRAR .