Wide Eye Communication, Kolkata V. DCIT, Circle -38, Kolkata, Kolkata

ITA 940/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75014 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 15-06-2012
• Court: TRIBUNAL
• Department Lawyers: K NATH
• Assessee Lawyers: SOUMITRA CHOW DHURY
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND . . . . ' '' ''# '#'# '#, $% ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI ABRAHAM P. GEORGE, AM] & & & & / I.T.A NO. 940/KOL/2012 '( )* '( )* '( )* '( )*/ // / ASSESSMENT YEAR: 2008-09 WIDE EYE COMMUNICATION VS. DEPUTY COMMISSIONER O F INCOME-TAX, (PAN:AAAFW5703G) CIRCLE-38, KOLKATA. (,- /APPELLANT ) (./,-/ RESPONDENT ) DATE OF HEARING: 27.01.2014 DATE OF PRONOUNCEMENT: 27.01.2014 FOR THE APPELLANT: SHRI SOUMITRA CHOWDHURY, ADVOCAT E FOR THE RESPONDENT: SHRI K. NATH, SR. DR $0 / ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXIV, KOLKATA IN APPEAL NO.816/CIT(A)-XXIV/C-38/10-11 DATED 30.04.2012. AS SESSMENT WAS FRAMED BY DCIT, CIRCLE-38, KOLKATA U/S. 143(3) OF THE INCOME-TAX AC T, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DA TED 24.12.2010. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT PROPER OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSEE, WHICH CAN BE SEEN FR OM THE SECOND PARA OF PAGE 1 OF THE ORDER OF CIT(A). THE SAME IS AS UNDER: THIS CASE HAS BEEN FIXED ON DIFFERENT DATES FOR HE ARING. BUT NOBODY APPEARED ON RESPONSE TO NOTICES ISSUED FOR HEARING OF APPEAL U/ S. 250. UNDER THE CIRCUMSTANCES, THE APPEAL IS BEING DECIDED WITH THE MATERIALS AVAILABL E ON RECORD. HENCE, HE REQUESTED FOR SETTING ASIDE THE ORDER OF CIT(A) AND FOR RESTORING THE MATTER TO THE FILE OF AO FOR DOING THE ASSESSMENT AFRESH AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. LD. SR. DR DID NOT RAISE ANY SERIOUS OBJ ECTION TO THIS PRAYER OF THE ASSESSEES COUNSEL. SINCE BOTH THE PARTIES CONCEDED THE POSITION AND WE FIND THAT THE ORDER OF CIT(A) WAS EX PARTE, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MA TTER TO THE FILE OF AO FOR DOING THE ASSESSMENT DE NOVO AFTER AFFORDING REASONABLE OPPOR TUNITY OF BEING HEARD TO THE ASSESSEE. 2 ITA NO. 940/K/2012 WIDE EYE COMMUNICATION , AY:2008-00 ASSESSEE IS ALSO DIRECTED TO MAKE SINCERE EFFORT TO REPRESENT ITS CASE BEFORE THE AO. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT ON 27.01.2 014 SD/- SD/- . . . . ' '' ''# '#'# '# , $% , (ABRAHAM P. GEORGE) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 27TH JANUARY, 2013 12 '3' 4 JD.(SR.P.S.) $0 5 . 6$ )7- COPY OF THE ORDER FORWARDED TO: 1 . ,- / APPELLANT WODE EYE COMMUNICATION, 124, AUROBINDA SARANI, KOLKATA-700 006. 2 ./,- / RESPONDENT DCIT, CIRCLE-38, KOLKATA. 3 . 0' ( )/ THE CIT(A), KOLKATA 4. 5. 0' / CIT KOLKATA <= .' / DR, KOLKATA BENCHES, KOLKATA / ./ TRUE COPY, $0'>/ BY ORDER, ' /ASSTT. REGISTRAR .