Agarwal Telecommunications Pvt. Ltd., Kolkata V. I.T.O.,Ward-1(3), Kolkata

ITA 969/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0142 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 17-12-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 30-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM &DR. A.L.SAINI, AM ./ITA NO.969/KOL/2019 ( / ASSESSMENT YEAR: 2014-15) AGARWAL TELECOMMUNICATIONS PVT. LTD. A-20, NARAINA INDUSTRIAL AREA, PHASE-I, NEW DELHI-110028 VS. ACIT, CIRCLE-12(2), KOLKATA ./ ./PAN/GIR NO.: AACCA 2315 F (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BISWAS, ADDL. CIT / DATE OF HEARING : 17/12/2019 /DATE OF PRONOUNCEMENT : 31/12/2019 / O R D E R PER DR. A.L. SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PE RTAINING TO ASSESSMENT YEAR 2014-15, IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-12, KOLKATA IN APPEAL NO. 10104/CIT(A)-12/ KOL/ITO, WARD-1(1)/2018- 19, WHICH IN TURN ARISES OUT OF A PENALTY ORDER P ASSED BY THE ASSESSING OFFICER U/S 271(1)(C ) OF THE INCOME TAX ACT, 1961 (IN SHORT T HE ACT) DATED 27/06/2017. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F ASSESSEE IN SPITE OF ISSUANCE OF NOTICE FOR HEARING MORE THAN ONE OCCASION AND LD . DEPARTMENTAL REPRESENTATIVE(DR), WAS PRESENT FOR THE APPELLANT R EVENUE. IN THE ABSENCE OF ANY APPEARANCE BY THE ASSESSEE, THE APPEAL IS BEING DIS POSED OF EX PARTE QUA THE AGARWAL TELECOMMUNICATIONS PVT. LTD. ITA NO.969/KOL/2019 ASSESSMENT YEAR: 2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 ASSESSEE, AFTER HEARING LD. DR FOR THE REVENUE ON M ERITS IN TERMS OF RULE 24 OF THE INCOME TAX APPELLATE, TRIBUNAL, RULES, 1963. 3. WE HAVE HEARD THE LD. D.R. FOR THE REVENUE AND P ERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) HAS NOT CONS IDERED THE ASSESSMENT RECORDS AND AS WELL AS ASSESSMENT ORDER TO ADJUDICATE THE I SSUE INVOLVED IN ASSESSEES CASE. WE ALSO NOTE THAT THE LD. CIT(A) DID NOT PASS ORDE R ON MERITS. WE NOTE THAT LD. CIT(A) DID NOT DEAL WITH THE DEFECTIVE NOTICE ISSUE D BY DEPARTMENT U/S 271(1)(C ) OF THE ACT, HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PARTY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HE ARD TO CONTEST HIS CASE. THEREFORE, WITHOUT DELVING MUCH DEEPER INTO THE MER ITS OF THE CASE, IN THE INTEREST OF JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORD ING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE, WHO IN TURN, IS ALSO D IRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE, WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTICAL PURPOSES, T HE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 31.12 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 31/12/2019 ( SB, SR.PS ) AGARWAL TELECOMMUNICATIONS PVT. LTD. ITA NO.969/KOL/2019 ASSESSMENT YEAR: 2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. AGARWAL TELECOMMUNICATIONS PVT. LTD. 2. ITO, WARD-1(3), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES