CHAMPION PACKAGING INDUSTRIES PVT. LTD., Kolkata V. INCOMT TAX OFFICER, WARD-3(1), Kolkata

ITA 921/KOL/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0712 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2018
• 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: A BHATTACHARJEE
• Assessee Lawyers: M TIWARI
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENCH KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A.L. SAINI, AM ITA NO.921/KOL/2017 (ASSESSMENT YEAR: 2012-13) CHAMPION PACKAGING INDUSTRIES PVT. LTD. 36A, BENTINCK STREET, KOLKATA 700 069. VS. ITO, WARD-3(1), KOLKATA P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. ./ ./PAN/GIR NO. : AABCC 1743 Q ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : SHRI M. TIWARI REVENUE BY : SHRI A. BHATTACHARJEE, ADDL. CIT / DATE OF HEARING : 11/07/2018 /DATE OF PRONOUNCEMENT: 03/10/2018 / O R D E R PER DR. A. L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA IN APPEAL NO.10153/CIT(A)-12/KOL/WARD-3(1)/2016-17 DATED 28.02.2017, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 30.03.2015. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE ASSESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. THE LD. DR FOR THE REVENUE DEBARRED FROM OBJECTING THE STAND OF THE LD. COUNSEL. CHAMPION PACKAGING INDUSTRIES PVT. LTD. ITA NO.921/KOL/2017 ASSESSMENT YEAR: 2012-13 2 3. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSIDERATION, THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER, THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER STATING THE FOLLOWING: 3. .. HOWEVER, THE APPELLANTS REQUEST WAS DULY CONSIDERED AND THE CASE WAS ADJOURNED TO 25.01.2017 FOR THE NEXT HEARING. BUT NO COMPLIANCE WAS MADE FROM THE END OF THE APPELLANT TO REPRESENT THE CASE. NEITHER THE APPELLANT NOR THE A/R OF THE APPELLANT ATTENDED THE HEARING TO REPRESENT THE CASE AND ALSO NO WRITTEN SUBMISSION WAS FILED IN SUPPORT OF THE INSTANT APPEAL. THE APPELLANT ALWAYS PROVED ITS FAILURE TO REPRESENT THE CASE BEFORE THE UNDERSIGNED IN SPITE OF HAVING SEVERAL OPPORTUNITIES OFFERED TO. EVEN SINCE 25.01.2017 NO RESPONSE WAS MADE ON THE PART OF THE APPELLANT TO DISPOSE OF THIS CASE. THE APPELLANT REMAINED SILENT TILL TODAY. 4. IT IS PRESUMED THAT THE APPELLANT IS NOT INTERESTED TO PURSUE THIS APPEAL AND IT HAS NOTHING TO SAY IN DEFENCE OF THE GROUNDS OF APPEAL TAKEN. THEREFORE, I HAVE NO OPTION BUT TO DECIDE THE APPEAL ON MERITS ON THE BASIS OF MATERIALS AVAILABLE ON RECORD. 4. WE NOTE THAT THE ASSESSEE HAS RAISED GROUND NO.1 STATING AS FOLLOWS: 1.THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, LD. CIT(A) HAS ERRED IN DECIDING THE APPEAL ON EX PARTE VIEW WITHOUT APPRECIATING THAT NON-COMPLIANCE ON 25.01.2017 WAS DUE TO COMPELLING REASON.. 5. WE NOTE THAT A PERUSAL OF THE BODY OF THE IMPUGNED ORDER, IT IS APPARENT THAT IT IS AN EX PARTE ORDER WHICH HAS BEEN CHALLENGED BY THE ASSESSEE FOR WANT OF PROPER OPPORTUNITY . WE NOTE THAT LD CIT(A) DID NOT CONSIDER THE ASSESSMENT RECORDS AND FINDINGS OF LD ASSESSING OFFICER TO DECIDE THE VARIOUS ISSUES ON MERITS. WE NOTE THAT ASSESSEE HAS PARTICIPATED IN THE APPELLATE PROCEEDINGS AND EXPLAINED THE REASONS FOR NOT ATTENDING THE OFFICE OF LD. CIT(A) ON 25.01.2017. THEREFORE, WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE THE LD CIT(A). 6. THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MERITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEED IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE CHAMPION PACKAGING INDUSTRIES PVT. LTD. ITA NO.921/KOL/2017 ASSESSMENT YEAR: 2012-13 3 ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 03/10/2018. SD/- (S. S. GODARA) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 03/10/2018 RS, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT- CHAMPION PACKAGING INDUSTRIES PVT. LTD. 2. / THE RESPONDENT.- ITO, WARD-3(1), KOLKATA 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. [ / GUARD FILE. //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .