M/s Expert Jewellers Pvt. Ltd., Kolkata V. ITO, WD-5(3), KOLKATA, Kolkata

ITA 937/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0948 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 04-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G HANGSHING
• Keywords: Opportunity of being heard

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.937/KOL/2016 ASSESSMENT YEAR:2008-09 M/S EXPERT JEWELLERS PVT. LTD., 9/12, LAL BZAR STREET, BLOCK-A, KOLKATA-001 [ PAN NO.AABCE 9275 H ] / V/S . INCOME TAX OFFICER, WARD-5(3) AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE,KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI G. HANGSHING, CIT-DR /DATE OF HEARING 26-10-2017 /DATE OF PRONOUNCEMENT 17-11-2017 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DATED 02.03.2016. ASSESSME NT WAS FRAMED BY ITO WARD- 5(3), KOLKATA U/S 143(3)/263/147 OF THE INCOME TAX ACT, 1961VIDE HIS ORDER DATED 26.09.20 FOR ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING, WE FIND THAT NEITHER ANY BODY APPEARED ON BEHALF OF ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FI LED. HOWEVER, WE NOTICED THAT THE LD. CIT(A) HAS PASSED THE EX-PARTE ORDER. THEREFORE, WE DECIDED TO DISPOSE OF THE APPEAL AFTER CONSIDERING THE MATERIAL AVAILABLE ON RECORDS AND IN THE ABSENCE OF ASSESSEE/ HIS AUTHORIZED REPRESENTATIVE. 3. AT THE OUTSET, IT WAS OBSERVED THAT THE CASE WAS FIXED FOR HEARING ON SEVERAL DATES BEFORE THE LD. CIT(A) BUT NONE APPEARED ON BE HALF OF ASSESSEE. THEREFORE, THE ITA NO.937/KOL/2016 A.Y. 2 008-09 M/S EXPERT JEWELLES PVT. LTD. VS. ITO WD-5( 3) PAGE 2 APPEAL WAS DECIDED BY LD. CIT(A) AS EX PARTE ON 2.03.2016. AGAINST THE IMPUGNED EX PARTE ORDER OF LD. CIT(A) ASSESSEE FILED AN APPEAL BEFOR E US AND SUBMITTED IN GROUNDS OF APPEAL THAT THE IMPUGNED ORDER HAS BEEN PASSED W ITHOUT GIVING OPPORTUNITY TO THE ASSESSEE. 4. ON PERUSAL OF APPELLATE ORDER, WE FIND THAT LD. CIT(A) HAS AFFORDED OPPORTUNITY TO THE ASSESSEE TWO TIMES BUT THE ASSESSEE FAILED T O AVAIL THE SAME. THUS, THE ORDER WAS PASSED BY THE LD. CIT(A) EX PARTE VIDE DATED 2.3.20 16. HOWEVER, WE NOTE THAT IN THE INTEREST OF JUSTICE AND FAIR PLAY THE LD. CIT(A) SH OULD HAVE GIVEN ANOTHER OPPORTUNITY TO THE ASSESSEE TO APPEAR BEFORE HIM TO EXPLAIN HIS POINTS OF CONTENTIONS. THEREFORE, IN THIS VIEW OF THE MATTER, WE ARE INCLINED TO REMIT T HE MATTER BACK TO THE FILE OF LD. CIT(A) WITH THE DIRECTION TO DECIDE THE ISSUE RAISE D BY ASSESSEE ON MERIT AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. IT IS NEEDLESS TO SAY THAT THE ASSESSEE SHOULD CO-OPERATE IN THE APPELLATE PROCEED ING. 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 17/11/2017 SD/- SD/- ( % ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP, SR.P.S ) - 17/11/2017 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S EXPERT JEWELLERSPVT.LTD.,9/12, LAL B AZAR ST, BLOCK-A KOLKATA-01 2. /RESPONDENT-ITO WARD,-5(3),AAYAKAR BHAWAN, P-7,CHOW RINGHEE SQ, KOLKATA-69 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIV ATE SECRETARY HEAD OF OFFICE/DDO ,,