M/S. EXCELSIOR SERVICES PVT. LTD., Kolkata V. ITO, WARD-8(2), KOLKATA, Kolkata

ITA 911/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5548 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: A K TULSIYAN
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 911/KOL/2017 M/S. EXCELSIOR SERVICES PVT. LTD. , AYS 2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 911/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. EXCELSIOR SERVICES PVT. LTD. (PAN: AAACE7381H) VS. INCOME-TAX OFFICER, WD-9(2), KOLKATA APPELLANT RESPONDENT FOR THE APPELLANT SHRI A. K. TULSIYAN, FCA FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. D R DATE OF HEARING 04.04.2019 DATE OF PRONOUNCEMENT 03.06.2019 ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A) 3, KOLKATA DATED 21.02.2017 FOR AY 2012-13. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SU BMITTED BEFORE US THOUGH THE ASSESSEE HAS RAISED THREE GROUNDS OF APPEAL BEFORE THE TRIBUNAL BUT THE FIRST AND FOREMOST ISSUE IS AGAINST THE ACTION OF LD. CIT(A) IN PASSING THE IMPUGNED ORDER EX PARTE WITHOUT ALLOWING REASONABLE OPPORTUNITY OF HE ARING IN GROSS VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE. SO, ACCORDING TO HIM THE IMPUGNED ORDER IS BAD IN LAW AND IS LIABLE TO BE QUASHED. WE NOTE THAT THE LD. CIT(A ) VIDE PARA 2 OF HIS ORDER WHILE PASSING THE ORDER EX PARTE HAS OBSERVED AS UNDER: 2. THE CASE WAS FIXED FOR HEARING ON 27.01.2017. THE ASSESSEE SOUGHT AN ADJOURNMENT AND THE CASE WAS ADJOURNED TO 15.02.2017. THE CASE HAS GONE UNREPRESENTED AND NEITHER ANY FURTHER TIME WAS SOUGHT BY WAY OF AN ADJOURNMEN T APPLICATION. THE APPELLANT DOES 2 ITA NO. 911/KOL/2017 M/S. EXCELSIOR SERVICES PVT. LTD. , AYS 2012-13 NOT APPEAR TO BE SERIOUS ABOUT PURSUING THIS APPEAL . HENCE, I PROCEED TO DECIDE THE APPEAL ON THE BASIS OF MATERIAL ON RECORD. 3. SINCE THE IMPUGNED ORDER HAS BEEN PASSED EX PA RTE WITHOUT GOING INTO THE MERITS OF THE CASE, WE ARE OF THE CONSIDERED OPINION THAT THE APPEAL SHOULD BE DECIDED ON MERITS AFTER HEARING THE ASSESSEE, THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) T O ADJUDICATE THE APPEAL AFRESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE LD. CIT(A) TO PARTICIPATE IN THE APPELLATE PROCEEDING DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 03/06/2 019. SD/- SD/- (M. BALAGNESH) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3RD JUNE, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. EXCELSIOR SERVICES PVT. LTD., C/O. M/S. A. K. TULSYAN & ASSOCIATES, CHARTERED ACCOUNTANTS SWASTIC CENTRE, P-8, CHOWRINGHEE SQUARE, 4 TH FLOOR, KOLKATA-700 069. 2 RESPONDENT ITO, WARD-8(2), KOLKATA. 3 4 5 CIT(A)-3, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR