Sar Parivahan Pvt. Ltd., Kolkata V. ACIT, WARD - 1(3), Kolkata, Kolkata

ITA 823/KOL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1640 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 26-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Keywords: Opportunity of being heard; Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (C), KOLKATA [ BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) & SHRI S.S. VISWANETHRA RAVI, JM ] I.T.A. NO. 823/KOL/2018 ASSESSMENT YEAR: 2013-14 SAR PARIVAHAN PVT. LTD.......................................................................APPELLANT ROOM NO. 304, 3 RD FLOOR, OM TOWER, 32, CHOWRINGHEE ROAD, KOLKATA 700 071. [PAN: AAHCS 3892 C] ACIT, WARD 1(3), KOLKATA................................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: SHRI SUBHASH AGARWAL, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SHANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 30, 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 06, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 1, KOLKATA DATED 12.03.2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY WHICH IS ENGAGED IN THE BUSINESS OF PROVIDING TRANSPORTATION & CIVIL WORKS SERVICES. THE RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION WAS FILED BY IT ON 31.10.2013 DECLARING A LOSS OF RS. 3,88,273/-. IN THE ASSESSMENT COMPLETED U/S 143(3) VIDE AN ORDER DATED 26.03.2016, THE TOTAL INCOME OF THE ASSESSEE WAS DETERMINED BY THE AO AT RS. 2,28,93,435/- AFTER MAKING VARIOUS ADDITIONS / DISALLOWANCES. 3. AGAINST THE ORDER PASSED BY THE AO U/S 143(3), AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A) AND SINCE THERE WAS 2 I.T.A. NO. 823/KOL/2018 ASSESSMENT YEAR: 2013-14 SAR PARIVAHAN PVT. LTD. NO COMPLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HEARING FROM TIME TO TIME, THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE VIDE HIS APPELLATE ORDER DATED 12.03.2018 PASSED EX-PARTE. AGGRIEVED BY THE ORDER OF THE LD. CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE DIRECTOR OF THE ASSESSEE COMPANY HAS FILED AN AFFIDAVIT EXPLAINING THE NON- COMPLIANCE BEFORE THE LD. CIT(A) AS UNDER: I. THAT THE APPEAL WAS FILED BEFORE THE LD. CIT(A)-1 ON 28.04.2016 AGAINST THE ORDER OF THE A.O. U/S 143(3) DATED 26.03.2016. II. THAT THE MATTER WAS FIXED FOR HEARING BEFORE THE LD. CIT(A)-1, ON THREE OCCASIONS (I.E. ON 20.02.2018, 27.02.2018 & 06.03.2018). III. THAT ON TWO OCCASIONS SRI KAUSHAL KUMAR SURANA, A/R APPEARED AND HAD TAKEN ADJOURNMENT. IV. THAT THE MATTER WAS FIXED FOR HEARING ON 06.03.2018. ON THE SAID DATE SRI KAUSHAL KUMAR SURANA, A/R COULD NOT ATTEND THE HEARING SINCE HE WAS SUFFERING FROM FEVER NOR COULD HE TAKE ADJOURNMENT. VI. THAT I GIVE AN UNDERTAKING THAT I SHALL MAKE DUE COMPLIANCE ON THE ABOVE-MENTIONED CASE IF THE MATTER IS SET ASIDE TO THE FILE OF THE LOWER AUTHORITIES. 5. KEEPING IN VIEW THE AVERMENTS MADE IN THE AFFIDAVIT AS ABOVE, WE ARE SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON- COMPLIANCE OF THE ASSESSEE DURING THE COURSE OF APPELLANT PROCEEDINGS BEFORE THE LD. CIT(A). EVEN THE LEARNED DR HAS NOT DISPUTED THIS POSITION. WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT IN ACCORDANCE WITH LAW AFTER GIVING PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3 I.T.A. NO. 823/KOL/2018 ASSESSMENT YEAR: 2013-14 SAR PARIVAHAN PVT. LTD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH SEPTEMBER, 2019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 06/09/2019 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SAR PARIVAHAN PVT. LTD., ROOM NO. 304, 3 RD FLOOR, OM TOWER, 32, CHOWRINGHEE ROAD, KOLKATA 700 071. 2. ACIT, WARD 1(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA