M/s. Utsav Agro Products Ltd., , Kolkata V. ITO, Ward - 12(1), Kolkata , Kolkata

ITA 956/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3141 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: N O N E
• Section: 154

Judgement Text

1 ITA NO. 956/KOL/2018 UTSAV AGRO PRODUCTS. LTD., AY 2013-14 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 956/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. UTSAV AGRO PRODUCTS LTD., (PAN: AAACU6657Q) VS. INCOME-TAX OFFICER, WD-12(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.01.2019 DATE OF PRONOUNCEMENT 28.02.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SHANKAR HALDER, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-4, KOLKATA DATED 05.02.2018 FOR AY 2013-14. 2. AT THE OUTSET ITSELF, WE NOTE THAT NO ONE IS PRE SENT ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. HOWEVER, WE NOTE THAT THE IMPUGNE D ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WHEREIN HE NOTES THAT ON FIVE OCCASIONS THE M ATTER WAS LISTED AND ONLY ONCE I.E. ON 06.11.2017 ADJOURNMENT WAS SOUGHT. SO TAKING INTO CONSIDERATION THE FACT THAT NONE APPEARED BEFORE HIM, THE LD. CIT(A) TAKING NOTE OF THE DECISION OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320 DISMISSED THE APPEAL FOR NON-A PPEARANCE. WE NOTE FROM THE PERUSAL OF THE GROUNDS OF APPEAL PREFERRED BEFORE US THAT THE ASSESSEE IS AGGRIEVED BY THE ACTION OF AO TAKEN U/S. 154 OF THE ACT WHICH RESULTED IN TAX EFF ECT OF RS.91,39,740/-. WE NOTE THAT ON THE DATE OF HEARING ON 06.11.2017, THE LD. AR OF THE AS SESSEE HAS SOUGHT ADJOURNMENT AND THEREAFTER, SINCE THE ASSESSEE/LD. AR OF THE ASSESS EE DID NOT APPEAR THEREAFTER FOR TWO 2 ITA NO. 956/KOL/2018 UTSAV AGRO PRODUCTS. LTD., AY 2013-14 HEARINGS LD. CIT(A) WAS PLEASED TO DISMISS THE APPE AL. THE ASSESSEES STATUTORY RIGHT BEFORE THE FIRST APPELLATE AUTHORITY HAS BEEN DECIDED BY T HE LD. CIT(A) WITHOUT GOING INTO THE MERITS FOR NON-APPEARANCE OF ASSESSEE/LD. AR OF THE ASSESSEE CANNOT BE COUNTENANCED. THEREFORE, IN THE INTEREST OF JUSTICE, THE FIRST AP PELLATE AUTHORITY MUST GIVE OPPORTUNITY TO ASSESSEE BY ISSUE AND SERVICE OF NOTICE ON ASSESSE E AND THEREAFTER TO DECIDE THE APPEAL ON MERITS, AFTER HEARING THE AR/ASSESSEE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE ARE INCLINED TO SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AND PASS A SP EAKING ORDER AFTER HEARING THE LD. AR OF THE ASSESSEE IN ACCORDANCE TO LAW. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2019. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28TH FEBRUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. UTSAV AGRO PRODUCTS LTD., 7 TH FLOOR, ANNAPURNA APARTMENT, 68, BALLYGUNGE CIRCULAR ROAD, KOLKATA-700 019. 2 RESPONDENT ITO, WARD-12(1), KOLKATA 3 4 5 CIT(A) -4, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR