M/s. Syntech Informatics Pvt. Ltd., Kolkata V. ITO, Ward - 2(4), Kolkata, Kolkata

ITA 795/KOL/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7234 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2011
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 24-05-2011
• Court: TRIBUNAL
• Department Lawyers: D J MEHTA LD
• Assessee Lawyers: AVIJIT DEY LD
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, , , , , ,, , IN THE INCOME-TAX APPELLATE TRIBUNAL, C BENCH: K OLKATA [ . . , ! ! ! ! , ] [BEFORE SHRI S.V. MEHROTR A, AM & SHRI MAHAVIR SINGH, JM ' ' ' ' / ITA NO. 795/KOL/2011 !#$ %& !#$ %& !#$ %& !#$ %& / ASSESSMENT YEAR: 2006-07 M/S. SYNTECH INFORMATICS PVT. LTD - V- INCOME-TAX OFFICER PAN: AAGCS 5870H WARD 2(4), KOLKATA [ '( '( '( '( /APPELLANT ] ]] ] [ *+'( *+'( *+'( *+'(/ // / RESPONDENT ] ] ] ] '( '( '( '( / FOR THE APPELLANT: SHRI AVIJIT DEY, LD.AR *+'( *+'( *+'( *+'( / FOR THE RESPONDENT: SHRI D.J. MEHTA, LD.DR -#. / 0 -#. / 0 -#. / 0 -#. / 0 /DATE OF HEARING: 22.12.2011 1% / 0 1% / 0 1% / 0 1% / 0 /DATE OF PRONOUNCEMENT: 22.12.2011 2 /ORDER ! ! ! ! , ,, , PER MAHAVIR SINGH, J M THIS APPEAL BY ASSESSEE IS EMANATING OUT OF ORDER O F CIT(A), KOLKATA, IN APPEAL NO 501 / CIT(A)-1/WD 2(4)/08-09 DATED 18-03-2011. ASSESSMENT WAS FRAMED BY ITO, WARD 2(4), KOLKATA U/S 143(3) OF THE INCOME-TAX ACT 1961 [HEREINAFTER REFERRED TO AS THE ACT] FOR THE ASSESSMENT YEAR 2006-07 VIDE HIS ORDER DATED 31-12-2008. 2. FIRST ISSUE IN THIS APPEAL OF ASSESSEE IS AGAINS T THE ORDER OF CIT(A) IN PASSING EX-PARTE ORDER WITHOUT GIVING OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. FOR THIS, ASSESSEE HAS RAISED FOLLOWING GROUND NO. 1:- 01 THAT THE LEARNED COMMISSIONER OF INCOME TAX (AP PEAL)-I WAS WRONG IN LAW AND WELL AS ON FACTS OF THE CASE IN PA SSING AN EX-PARTE ORDER WITHOUT GIVING AN OPPORTUNITY OF HEARING. 3. AT THE OUTSET, WE FIND THAT APPEAL BEFORE CIT(A) WAS FIXED ON 29-06-10, 11-08-10, 23-11-10, 8-12-10 AND FINALLY ON 18-03-2011. SINCE NOTICES WE RE SERVED UPON ASSESSEE, BUT THERE WAS NO COMPLIANCE AND CIT(A) PASSED EX-PARTE ORDER. WE FIN D THAT CIT(A) REPRODUCED THE ASSESSMENT ORDER AND GROUNDS OF APPEAL IN FIRST 3 PAGES OF HIS ORDER AND THERE IS NO DELIBERATION ON MERITS OF [ITA NO. 795/KOL/2011] 2 ASSESSEES CASE. CIT(A) PASSED EX-PARTE ORDER AND P ASSING EX-PARTE ORDER HE SEEMS TO HAVE FOLLOWED THE PRINCIPLE LAID DOWN BY THE TRIBUNAL IN THE CASE OF MULTIPLAN (I) LTD REPORTED IN 320 ITD 480 (DELHI). CIT(A) CANNOT PASS AN EX-PARTE ORDER AND T HAT ALSO NON-SPEAKING ORDER ON MERITS. HENCE, WE HAVE NO ALTERNATIVE EXCEPT TO RESTORE THIS MATTE R TO THE FILE OF CIT(A) FOR ADJUDICATION ON MERITS AFRESH. NEEDLESS TO SAY THAT CIT(A) WILL ALLOW REAS ONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE. ASSESSEE SHOULD NOT BE AGGRIEVED ON ACCOUNT OF NATU RAL JUSTICE. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 2 - 2 - 2 - 2 - 3 -# 4 5 3 -# 4 5 3 -# 4 5 3 -# 4 5 ORDER PRONOUNCED IN OPEN COURT ON 22.12.2011. SD/- SD/- [ . . , ] [ ! ! ! ! , ] [ S. V. MEHROTRA] [ MAHAVIR SINGH ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 ND DECEMBER, 2011. COPY FORWARDED TO THE - 1. M/S. SYNTECH INFORMATICS PVT. LTD 305 SANTOSH ROY R OAD, KOLKATA-8. 2. INCOME TAX OFFICER, WARD-2(4), P-7, CHOWRINGHEE SQ, KOL-69. 3. CIT(A)- (4) CIT- 5. D.R., I.T.A.T., KOLKATA. [TRUE COPY] BY ORDER ASSIST ANT REGISTRAR *PP SR.PS I.T.A.T., KOLKATA .