Siddhipriya Rice Mill Pvt. Ltd., Kolkata V. I.T.O.,Ward-2(4), Kolkata

MA 11/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3799 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 27-04-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] MA No. 11/Kol/2022 (Arising out of I.T.A. No. 109/Kol/2020 Assessment Year : 2012-13 Siddhipriya Rice Mill (P) Ltd. (PAN: AAPCS 9639 H) Vs. ITO, Ward-2(4), Kolkata Appellant Respondent Date of Hearing 13.05.2022 Date of Pronouncement 24.06.2022 For the Appellant Shri N.S. Saini, A.R For the Respondent Shri Biswanath Das, Addl. CIT ORDER Per Shri Rajesh Kumar, AM: By virtue of this miscellaneous application, the assessee seeks rectification of the order dated 22.04.2022passed by the Co-ordinate Bench in ITA No. 109/Kol/2020, A.Y. 2012-13. 2. After hearing the Ld. Counsel of the assessee and the departmental representative and after consideration of the log book and other records as placed before us, we find that the bench has pronounced in the open Court that the appeal of the assessee is to be set aside to the file of the AO however while passing the order , the appeal has wrongly been set aside the appeal to the file of the Ld. CIT(A) . We also note that by passing the order we has restored only issue no. 1 to the file of the Ld. CIT(A) instead of AO whereas the bench has not adjudicated the second issue pertaining to Section 14A of the Income Tax Act, 1961 (hereinafter referred to as the Act) challenging disallowance of Rs. 8,167/-. In view of this, we modify our order dated 22.04.2022 by substituting following para in place of para no. 5 at page no. 4:- “5. We would like to decide the issue no. 1 first. Since this issue goes to the roots of the matter in the instant case. The order passed by the Ld. CIT(A) reveals that appellant was not given adequate opportunity of being heard since the notice of hearing was not be served at the address provided on the memo of appeal even though all the material times, the registered 2 MA No.11/Kol/2022 (Arising out of ITA No. 109/Kol/2020 AY: 2012-13 Siddhipriya Rice Mill (P) Ltd. office of the appellant was located at the same address as provided in the memo of appeal. We, therefore, in the interest of justice set aside the impugned order passed by the Ld. CIT(A) and remand back to the file of the AO for deciding the issue afresh. Further, we also direct the assess to remain vigilant to receive the notice of hearing of Ld. CIT(A) and should not request for adjournment unless otherwise required for reasonable cause and should file all the necessary documents before the AO to facilitate the disposal of case. It is needless to mention that the assessee should be given proper opportunity of being heard.” Similarly the second issue raised by the assessee in respect of disallowance u/s 14A of the Act is also restored to the file of the AO to be decided afresh. The order dated 22.04.2022 stands modified to the extent. 3. In the result, the miscellaneous application of the assessee is allowed and is accordingly disposed off. Order is pronounced in the open court on 24 th June, 2022 Sd/- Sd/- (Sonjoy Sarma) (Rajesh Kumar) Judicial Member Accountant Member Dated: 24 th June, 2022 SB, Sr. PS Copy of the order forwarded to: 1. Appellant- Siddhipriya Rice Mill (P) Ltd., 1/2A/1A, Ram Krishna Naskar Lane, Urvashi Apartment, 4 th Floor, Kolkata-700010 2. Respondent – ITO, Ward-2(4), Kolkata 3. The CIT(A)- 10, Kolkata (Sent through e-mail) 4. Pr. CIT- Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata