Antai Balaji Limited, Kolkata V. DCIT, Central Circle - 4(3), Kolkata, Kolkata

ITSSA 27/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0239 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 31-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250; 201; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) IT(SS)A NO. 27/KOL/2018 ASSESSMENT YEAR: 2009-10 IT(SS)A NO. 29/KOL/2018 ASSESSMENT YEAR: 2011-12 IT(SS)A NO. 30/KOL/2018 ASSESSMENT YEAR: 2012-13 IT(SS)A NO. 31/KOL/2018 ASSESSMENT YEAR: 2013-14 ANTAI BALAJI LTD..............................................................................APPELLANT FLAT 2B 2 ND FLOOR 12, HO CHI MINH SARANI KOLKATA 700 071 [PAN : AADCA 4284 C] VS. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA.........RESPONDENT APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI A.K. NAYAK, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 3 RD , 2019 DATE OF PRONOUNCING THE ORDER : DECEMBER 31 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- ALL THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST SEPARATE BUT IDENTICAL ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 21, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 10/10/2017, FOR THE ASSESSMENT YEARS 2009-10, 2011-12, 2012-13 & 2013-14. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 102 (ONE HUNDRED TWO) DAYS IN FILING OF THESE APPEALS BY THE ASSESSEE. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND THE APPEALS ARE ADMITTED. 3. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE ASSESSING OFFICER HAS PASSED AN EX-PARTE ORDER U/S 144 OF THE ACT. THE LD. CIT(A) HAS ALSO PASSED AN EX-PARTE ORDER. THE ASSESSEE SUBMITS THAT NOTICE OF HEARING WAS NOT SERVED ON THE ASSESSEE EITHER BY THE ASSESSING OFFICER OR BY THE LD. CIT(A). HE PLEADS THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. THE LD. D/R, THOUGH NOT L RESTORED TO THE FILE OF THE ASSESSING OFFICER AS THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 5. IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE ALL THESE APPEALS TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE NOTICE AND THEREAFTER CO- OPERATE IN COMPLETION OF THE ASSESSMENT PROCEEDINGS. 6. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE SD/- [S.S. GODARA] JUDICIAL MEMBER DATED : 31.12.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. ANTAI BALAJI LTD FLAT 2B 2 ND FLOOR 12, HO CHI MINH SARANI KOLKATA 700 071 2. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 THE LD. D/R, THOUGH NOT L EAVING HIS GROUND, SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER AS THERE IS VIOLATION OF PRINCIPLES OF NATURAL IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE ALL THESE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE OPERATE IN COMPLETION OF THE ASSESSMENT PROCEEDINGS. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST DAY OF DECEMBER, 201 9 [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES IT(SS)A NO. 27/KOL/2018 ASSESSMENT YEAR: 2009-10 IT(SS)A NO. 29/KOL/2018 ASSESSMENT YEAR: 2011-12 IT(SS)A NO. 30/KOL/2018 ASSESSMENT YEAR: 2012-13 IT(SS)A NO. 31/KOL/2018 ASSESSMENT YEAR: 2013-14 ANTAI BALAJI LTD EAVING HIS GROUND, SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER AS THERE IS VIOLATION OF PRINCIPLES OF NATURAL IN VIEW OF THE ABOVE SUBMISSION MADE BY BOTH THE PARTIES, WE RESTORE ALL THESE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSING OFFICER SHALL PROVIDE ADEQUATE OPPORTUNITY TO THE ASSESSEE BEFORE PASSING THE ASSESSMENT ORDER. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER, TAKE OPERATE IN COMPLETION OF THE ASSESSMENT PROCEEDINGS. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 9 . SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES