NPR Infosystems Pvt. Ltd., , Kolkata V. DCIT, Circle - 11(2), Kolkata , Kolkata

MA 15/KOL/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0018 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 28-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Keywords: Opportunity of being heard; Principle of natural justice; Assessment record
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM M.A. NO.15/KOL/2019 (ARISING OUT OF ./ITA NO.527 /KOL/2018 ( / ASSESSMENT YEARS: 2013-14) NPR INFOSYSTEMS PVT. LTD. 83, TRINITY TOWER, TOPSIA ROAD, (SOUTH), 4 TH FLOOR, KOLKATA- 700046 VS. DCIT, CIRCLE-11(2), KOLKATA ./ ./PAN/GIR NO.: AABCN 5569 K (ASSESSEE) .. (REVENUE) ./ITA NO.527 /KOL/2018 ( / ASSESSMENT YEARS: 2013-14) NPR INFOSYSTEMS PVT. LTD. 83, TRINITY TOWER, TOPSIA ROAD, (SOUTH), 4 TH FLOOR, KOLKATA- 700046 VS. DCIT, CIRCLE-11(2), KOLKATA ./ ./PAN/GIR NO.: AABCN 5569 K (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI ANIL KOCHAR, AR RESPONDENT BY : SHRI SANKAR HALDER, JCIT, SR. DR / DATE OF HEARING : 22/02/2019 /DATE OF PRONOUNCEMENT : 15/03/2019 NPR INFOSYSTEMS PVT. LTD. MA NO. 15/KOL/2019 (ARISING OUT OF I.T.A. NO. 527/KOL/2018) I.T.A. NO. 527/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 2 22 2 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING TO RECALL THE ORDER OF THE TRIBUNAL DATED 28.12.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOUS A PPLICATION IS THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING THEREFORE H E COULD NOT ATTEND THE HEARING BEFORE THE TRIBUNAL. 3. AFTER HEARING BOTH THE PARTIES WE ARE OF THE VIE W THAT SINCE THE ASSESSEE HAS NOT RECEIVED THE NOTICE FOR HEARING THEREFORE HE COULD NOT ATTEND THE HEARING BEFORE THIS TRIBUNAL. HENCE, WE CONSIDER IT THAT IT IS A REASON ABLE CAUSE TO RECALL THIS ORDER AND HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE R ECALL THE ORDER OF THE TRIBUNAL DATED 28.12.2018. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. 5. HOWEVER WITH THE CONSENT OF BOTH THE PARTIES THE RELATED APPEAL ITSELF HAS BEEN HEARD TODAY. NOW WE SHALL TAKE UP THE ASSESSEES AP PEAL IN I.T.A. NO. 527/KOL/2018 FOR ASSESSMENT YEAR 2013-14. 6. THE CAPTIONED APPEAL FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2013-14, IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-4, KOLKATA WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/ S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 7. AT THE OUTSET ITSELF, THE LD COUNSEL FOR THE ASS ESSEE HAS STATED THAT HE COULD NOT GET ANY OPPORTUNITY TO PLEAD HIS CASE BEFORE THE LD . CIT(A) AND THE IMPUGNED ORDER IS AN EX PARTE ORDER , STOOD VITIATED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, NPR INFOSYSTEMS PVT. LTD. MA NO. 15/KOL/2019 (ARISING OUT OF I.T.A. NO. 527/KOL/2018) I.T.A. NO. 527/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 3 33 3 ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE TH E LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 8. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSID ERATION, THE ASSESSMENT WAS CARRIED OUT U/S 143(3) OF THE ACT AND THE IMPUGNED ORDER PASSED BY THE LD. CIT(A), IS AN EX PARTE ORDER AND NON-SPEAKING ORDER, THEREF ORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. 9. WE NOTE THAT THE LD. CIT(A) DID NOT CONSIDER TH E ASSESSMENT RECORDS WHILE ADJUDICATING THE ISSUE. WE NOTE THAT THE LD. CIT(A ) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE MATERIAL AVAILABLE BEFO RE HIM HENCE IT IS A VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. WE NOTE THAT IT IS A SETTLED LAW THAT PRINCIPLES OF NATURAL JUSTICE AND FAIR PLAY REQUIRE THAT THE EFFECTED PAR TY IS GRANTED SUFFICIENT OPPORTUNITY OF BEING HEARD TO CONTEST HIS CASE. THEREFORE, WITH OUT DELVING MUCH DEEPER INTO THE MERITS 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 SPEA KING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE, WHO IN TURN, IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. WE THEREFORE RESTOR E THIS ISSUE BACK TO THE LD. CIT(A) FOR FRESH ADJUDICATION ON MERITS AFTER AFFOR DING THREE EFFECTIVE OPPORTUNITIES TO THE ASSESSEE FOR PRESENTING ITS CA SE AS PER LAW AND ANY DEFAULT ON LATTERS PART TO THIS EFFECT CONSEQUENTIAL PROCEEDS WOULD BE DESERVED AS VACATION OF OUR INSTANT REMAND ORDER. 10. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED AND THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTIC AL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15.03.20 19. SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 15/03/2019 ( SB, SR.PS ) NPR INFOSYSTEMS PVT. LTD. MA NO. 15/KOL/2019 (ARISING OUT OF I.T.A. NO. 527/KOL/2018) I.T.A. NO. 527/KOL/2018 ASSESSMENT YEAR:2013-14 P PP PA AA AG GG GE EE E | || | 4 44 4 COPY OF THE ORDER FORWARDED TO: 1. NPR INFOSYSTEMS PVT. LTD. 2. DCIT, CIRCLE-11(2), 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