M/s. Camac Leathers Pvt. Ltd., Kolkata V. DCIT, Circle - 8, Kolkata, Kolkata

ITA 885/KOL/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7221 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2011
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 10-06-2011
• Court: TRIBUNAL
• Department Lawyers: K R MONDAL
• Assessee Lawyers: S L KOCHAR
• Keywords: Opportunity of being heard
• Section: 14A

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A , KOLKATA [ () , , . .. . ! ! ! !. .. . , , , , '# ] ]] ] [BEFORE HONBLE SRI MAHAVIR SINGH, JM & HONBLE S RI C. D. RAO, AM] % % % % /ITA NO.885/KOL/2011 &' ()/ ASSESSMENT YEAR : 2006-07 (+, / APPELLANT ) - & - ( ./+, /RESPONDENT) M/S.CAMAC LEATHERS PVT. LTD., D.C.I.T., CIRCLE-8, KOLKATA (PAN:AABBCC 1017 B) -VERSUS- KOLKATA +, 0 1 '/ FOR THE APPELLANT: SHRI S.L.KOCHAR ./+, 0 1 '/ FOR THE RESPONDENT: SHRI K.R.MONDAL '2 / ORDER ( (( ( . .. . ! ! ! !. .. . ) )) ), , , , '# PER SHRI C.D.RAO, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST ORD ER DATED 28.03.2011 OF THE CIT(A)-VIII, KOLKATA PERTAINING TO A.YR. 2006-07. 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. FOR THAT THE LD. CIT(A) ERRED IN PASSING EXPART E ORDER WHEREBY THE APPEAL OF THE APPELLANT AHS BEEN DISMISSED. 2. FOR THAT THE LD. CIT(A) ERRED IN ASSUMING THAT T HE APPELLANT WAS NOT INTERESTED IN PURSUING THE APPEAL PROCEEDING ON THE OBSERVATION THAT THE APPELLANT DID NOT ATTEND ON THE DATE OF HEARING FIX ED ON 17.01.2011. 3. FOR THAT PASSING OF ORDER ON 28.03.2011 FOR NON- APPEARANCE AS NOTED BY THE LD. CIT(A) ON 17.01.2011 WAS NOT PROPER AS HE HAS T AKEN MORE THAN TWO MONTHS TIME IN PASSING THE ORDER. 4. FOR THAT THE LD. CIT(A) OUGHT TO HAVE ALLOWED AN OTHER OPPORTUNITY OF HEARING TO THE APPELLANT SINCE HE DID NOT PASS ANY ORDER WI THIN A REASONABLE TIME OF SAY TWO WEEKS FROM THE DATE OF HEARING FIXED. 5. FOR THAT THE LD. CIT(A) OUGHT NOT TO HAVE CONFIR MED THE ACTION OF THE A.O. WHO HAD MADE VARIOUS DISALLOWANCES UNDER VARIOUS HE ADS WHICH INCLUDE DISALLOWANCE U/S 14A AMOUNTING TO RS.50,000/- MADE BY THE A.O. ON ESTIMATE. THE LD. CIT(A) OUGHT TO HAVE ALLOWED THE APPEAL OF THE APPELLANT. 6. FOR THAT THE LD. CIT(A) OUGHT TO HAVE TAKEN NOTE OF AND CALLED FOR THE RELEVANT INCOME TAX RECORDS BEFORE PASSING EXPARTE ORDER SO THAT THE RECORDS 2 RELATING TO THE ASSESSMENT PROCEEDINGS COULD BE EXA MINED AND PROPERLY APPRECIATED BY THE LD. CIT(A) BEFORE PASSING AN EXP ARTE ORDER. 7. FOR THAT THE APPELLANT PRAYS THAT THE ORDER OF T HE LD. CIT(A) MAY BE SET ASIDE AND THE MATTER BE REMITTED BACK TO HIM FOR RE-HEARI NG THE APPEAL BY ALLOWING AN OPPORTUNITY TO THE APPELLANT. 8. FOR THAT FURTHER GROUNDS OF APPEAL MAY KINDLY BE ALLOWED TO BE TAKEN AT THE TIME OF HEARING OF THE APPEAL. 3. THERE IS A DELAY OF 7 DAYS IN FILING OF TH E APPEAL BY THE ASSESSEE FOR WHICH THE ASSESSEE HAS FILED A CONDONATION PETITION EXPLAININ G THE REASONS FOR SUCH DELAY. AFTER CONSIDERING THE SUBMISSIONS BY THE ASSESSEE THE DEL AY IS CONDONED. 4. AT THE TIME OF HEARING THE LD. COUNSEL APPEARIN G ON BEHALF OF THE ASSESSEE REITERATED THE SUBMISSIONS MADE IN THE GROUNDS OF A PPEAL AND FURTHER CONTENDED THAT LD. CIT(A) HAS DISPOSED OF THE APPEAL WITHOUT BEING PROPERLY HEARD TO ASSESSEE. THEREFORE HE REQUESTED TO SET ASIDE THE APPEAL TO L D. CIT(A) FOR FRESH ADJUDICATION. 5. ON THE OTHER HAND, THE LD. DR APPEARING ON BEHA LF OF THE REVENUE DID NOT RAISE ANY OBJECTION TO THE SETTING ASIDE OF THE APPEAL TO LD. CIT(A). 6. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF THE MATERIALS AVAILABLE ON RECORD, IT IS FOUND THAT SINCE LD. CIT (A) HAS PASSED AN EXPARTE ORDER WITHOUT GIVING PROPER OPPORTUNITY OF BEING HEARD TO ASSESSEE WE REMIT BACK THE ISSUE TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION AFT ER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 7. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30.08.2011. SD/- SD/- [ , ] [ . !., '# ] [ MAHAVIR SINGH ] [ C. D. RAO ] JUDICIAL MEMBER ACCOUNTANT MEMBER ( (( (!# !# !# !#) )) ) DATE: 30.08.2011. R.G.(.P.S.) 3 '2 0 .3 4'3(5- COPY OF THE ORDER FORWARDED TO: 1. M/S.CAMAC LEATHERS PVT. LTD., C/O S.L.KOCHAR, ADVOC ATE, 86, CANNING STREET, KOLKATA-1. 2 THE D.C.I.T., CIRCLE-8, KOLKATA 3. THE CIT, 4. THE CIT(A)-VIII, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA /3 ./ TRUE COPY, '2&:/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES