M/s Corporate Cement Pvt. Ltd., Kolkata V. ITO, WD-2(2), KOLKATA, Kolkata

ITA 925/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1121 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G HANGSHING
• Section: 143(3)

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.925/KOL/2016 ASSESSMENT YEAR:2012-13 M/S CORPORATE CEMENT PVT. LTD., THE KNOWLEDGE HUB, PLOT DN 23, 5 TH FLOOR, SECTOR-V, SALT LAKE CITY, KOL-91 [ PAN NO.AACCV 4132 B ] / V/S . ITO WARD-2)2), P-7, CHOWRINGHEE SQUARE, AYAKAR BHAWAN, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI G. HANGSHING, CIT-DR /DATE OF HEARING 24-10-2017 /DATE OF PRONOUNCEMENT 26-10-2017 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS IS AN APPEAL FILED BY THE ASSESSEE IS AGAIN ST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA FOR THE ASSESSMENT YEAR 2012-13, IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1961 VIDE HIS ORDER DATED 11.03.2016. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT. HOWEVER, WE DECIDED TO DISPOSE OF THE APPEAL AFTER CONSIDERING THE MATERIALS AVAILABLE ON RECORDS AND HEARING THE LD. DR. 3. AT THE OUTSET, IT WAS OBSERVED FROM THE APPELLAT E ORDER THAT THE CASE WAS FIXED FOR HEARING ON 05.02.2016 BUT ASSESSEE FAILED TO AT TEND THE SAME. SO IT WAS FURTHER ADJOURNED TO 09.03.2016 BUT NONE APPEARED ON BEHALF OF ASSESSEE BEFORE LD. CIT(A). THEREFORE, THE APPEAL WAS DECIDED BY LD. CIT(A) AS EX PARTE ON 11.03.2016. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A) ASSESSEE FILED AN APPEAL BEFORE US AND ITA NO.925/KOL/2016 A.Y. 2012-13 M/S CORPORATE CEMENT PVT. LTD. VS. ITO WD- 2(2) KOL. P AGE 2 INTER-ALIA SUBMITTED IN GROUNDS OF APPEAL THAT REASONABLE OPP ORTUNITY WAS NOT PROVIDED. 4. ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) AFFIRMED THE ACTION OF ASSESSING OFFICER EX PARTE WITHOUT MENTIONING ANY REASON FOR CONFIRMING THE S AME ON MERITS. THE PROVISIONS OF SECTION 250(6) OF THE ACT REQUIRE THE COMMISSIONER (APPEAL) TO DISPOSE OF THE APPEAL IN WRITING WITH R EASONING. BUT WE FIND FROM THE IMPUGNED ORDER OF LD. CIT(A) WHO CONFIRMED THE ORDE R OF AO WITHOUT DECIDING THE SAME ON MERIT. WE ALSO OBSERVE IN THE INTEREST OF J USTICE AND FAIR PLAY THAT LD. CIT(A) SHOULD HAVE GIVEN ANOTHER OPPORTUNITY TO THE ASSESS EE TO APPEAR BEFORE HIM TO EXPLAIN ITS POINTS OF CONTENTIONS. THEREFORE, IN THIS VIEW OF THE MATTER, WE ARE INCLINED TO REMIT THE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISED BY ASSESSEE ON MERIT AFTER GIVING REASONABLE OPPORT UNITY OF BEING HEARD TO ASSESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPER ATE IN THE APPELLATE PROCEEDING AND SHOULD APPEAR BEFORE THE LD. CIT(A) ON THE DATES OF HEARING. HENCE, THIS GROUND OF ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PU RPOSE. 5. IN THE RESULT, ASSESSEES APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 26/10/2017 SD/- SD/- (% ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP-SR.PS ) - 26/10/2017 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S CORPORATE CEMENT PVT. LTD.,THE KNOWLED GE HUB, PLOT DN-23, 5 TH FL, SECTOR-V, SALT LAKE CITY, 2. /RESPONDENT-ITO WARD-2(2), P-7, CHOWRINGHEE SQUARE, A YAKAR BHAWAN, KOLKATA-69 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORDE R/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,,