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

ITA 926/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1107 (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: C
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G HANGSHING
• Keywords: Opportunity of being heard
• 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.926/KOL/2016 ASSESSMENT YEAR:2012-13 M/S ARISSAN POWERGEN PVT. LTD., THE KNOWELEDGE HUB, PLOT DN-23, 5 TH FLOOR, SECTOR-V, SALT LAKE CITY, KOLKATA-91 [ PAN NO.AAECM 8802 H ] / 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 AGAINST 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, 196 1 VIDE HIS ORDER DATED 29.02.2016. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT. HOWEVER, WE DECIDE 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 ORDER OF LD. CIT(A) THAT THE CASE WAS FIXED FOR HEARING ON 3 OCCASIONS BUT ASSESSEE FAILE D TO ATTEND THE SAME. THEREFORE, THE APPEAL WAS DECIDED BY LD. CIT(A) AS EX PARTE ON 29.02.2016. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A) ASSESSEE FILED AN APPE AL BEFORE US AND INTER-ALIA SUBMITTED IN GROUNDS OF APPEAL THAT REASONABLE OPPO RTUNITY WAS NOT PROVIDED. ITA NO.926/KOL/2016 A.Y. 2012-13 M/S ARISSAN POWERGEN PVT. LTD. VS. ITO W D-2(2) KOL. PAG E 2 4. ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) AFFIRMED THE ACTION OF ASSESSING OFFICER EX PARTE WITHOUT MENTIONING ANY R EASON FOR CONFIRMING THE SAME 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 HIS 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) WIT H THE DIRECTION TO DECIDE THE ISSUE RAISED BY ASSESSEE ON MERIT AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE S HOULD CO-OPERATE 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 PURPOSE. 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 ARISSAN POWERGEN PVT. LTD., THE KNOW LEDGE HUB, PLOT DN-23, 5 TH FLOOR, SECTOR-V, SALT LAKE CITY, KOLKATA-91 2. /RESPONDENT-ITO WARD-2(2), P-7, CHOWRINGHEE SQUARE, AYAKAR BHHAWAN, KOLKATA-69 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,,