Sujali Tradelink Pvt. Ltd., Kolkata V. ITO, WD-5(1), KOLKATA, Kolkata

ITA 776/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0811 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 25-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: CHIRAG DESAI STAFF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI N. V. VASUDEVAN, JM & DR. A.L.SAINI, AM ./ ITA NO.776/KOL/2016 ( / ASSESSMENT YEAR: 2008-09) SUJALI TRADELINK (P) LTD. 7/1A, GRANT LANE, GANAPATI TOWER, 3 RD FLOOR, ROOM NO.310, KOLKATA 0 700 012. VS. ITO, WARD-5(1), KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA 69. ./ ./ PAN/GIR NO. :AAKCS 6637 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI CHIRAG DESAI, STAFF RESPONDENT BY : SHRI ARINDAM BHATTACHARJEE, ADDL. CIT / DATE OF HEARING : 20/11/2017 / DATE OF PRONOUNCEMENT : 29/11/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2008-09, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA IN APPEAL NO.1566/CIT(A)-2/2014-15,DATED 08.02.2016, WHICH IN TURN ARISES OUT OF ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 263/144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT), DATED 30.03.2014. 2. AT THE OUTSET, ITSELF THE LD.AR POINTED OUT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THEREFORE, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A) , HE PRAYED THAT THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. THE LD. DR DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BEFORE THE LD. CIT(A). WE NOTE THAT THE ASSESSMENT WAS CARRIED OUT U/S 263/144 OF THE ACT AND THE IMPUGNED ORDER IS AN EX PARTE ORDER. WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. SUJALITRADELINK (P) LTD. ITA NO.776 /KOL/2016 ASSESSMENT YEAR: 2008-09 PAGE | 2 3. THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT BEFORE US THAT DURING THE APPELLATE PROCEEDINGS THE NOTICE FOR HEARING WAS SERVED BY LD. CIT(A) TO THE ASSESSEE ON 05.02.2016 AND LD CIT(A) PASSED THE ORDER ON DATED 08.02.2016, THAT IS, AFTER THREE DAYS OF THE SERVICE OF NOTICE. THE ASSESSEE WAS PREPARING THE WRITTEN SUBMISSION WHICH WAS TO BE SUBMITTED BEFORE THE LD.CIT(A) BUT LD CIT(A) PASSED THE ORDER WITHIN THREE DAYS AND DID NOT GIVE SUFFICIENT TIME TO SUBMIT WRITTEN SUBMISSION. THEREFORE, THE LD. COUNSEL PRAYED THE BENCH THAT THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 4. SINCE, THE IMPUGNED ORDER IS AN EX PARTE ORDER, THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE, WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER TO THE FILE OF THE LD. CIT(A). WE DIRECT THE LD. CIT(A) TO PASS A SPEAKING ORDER AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THEREFORE, WE ALLOW THIS APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29/11/2017. SD/- ( N. V. VASUDEVAN ) SD/- ( DR. A.L.SAINI ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 29/11/2017 RS,SPS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA. 1. / THE APPELLANT SUJALI TRADELINK (P) LTD. 2. / THE RESPONDENT- ITO, WARD-5(1), KOLKATA 3. ( ) / THE CIT(A), :KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE.