M/s. Potential Tie-Up Pvt. Ltd., , Kolkata V. ITO, Ward - 5(2), , Kolkata

MA 228/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3588 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 14-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY
• Assessee Lawyers: RAJIB CHOWDHURY
• Keywords: 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.228 /KOL/2018 (ARISING OUT OF ./ITA NO.2070 /KOL/2017 ( / ASSESSMENT YEARS: 2012-13) M/S POTENTIAL TIE-UP PVT. LTD. 20, N.S. ROAD, 1 ST FLOOR, LEFT BLOCK, KOLKATA-700001 VS. ITO, WARD-5(2), KOLKATA ./ ./PAN/GIR NO.: AAGCP 0256 K (ASSESSEE) .. (REVENUE) ./ITA NO.2070 /KOL/2017 ( / ASSESSMENT YEARS: 2012-13) M/S POTENTIAL TIE-UP PVT. LTD. 20, N.S. ROAD, 1 ST FLOOR, LEFT BLOCK, KOLKATA-700001 VS. ITO, WARD-5(2), KOLKATA ./ ./PAN/GIR NO.: AAGCP 0256 K (ASSESSEE) .. (REVENUE) ASSESSEE BY : SHRI RAJIB CHOWDHURY, ADVOCATE RESPONDENT BY : SHRI ROBIN CHOWDHURY, ADDL. CIT SR. DR / DATE OF HEARING : 01/02/2019 /DATE OF PRONOUNCEMENT : 22/02/2019 / O R D E R PER DR. A. L. SAINI: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE TO RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 05.10.2018. 2. THE CASE OF THE ASSESSEE IN THIS MISCELLANEOU S APPLICATION IS THAT THE ASSESSEE COULD NOT RECEIVE THE NOTICE OF HEARING THEREFORE HE COULD NOT APPEAR BEFORE THE M/S POTENTIAL TIE-UP PVT. LTD. MA NO. 228/KOL/2018 (ARISING OUT OF I.T.A. NO. 2070/KOL/2017) I.T.A. NO. 2070/KOL/2017 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 TRIBUNAL ON THE DATE OF HEARING. THEREFORE, THE COU NSEL FOR THE ASSESSEE PRAYED THE BENCH TO RECALL THE ORDER. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE NOTE THAT ASSESSEE COULD NOT RECEIVE THE NOTICE FOR HEARING THEREFORE HE COULD NOT ATTEND THE HEARING. WE FIND IT A REASONABLE CA USE HENCE IN THE INTEREST OF JUSTICE AND FAIR PLAY WE RECALL THE ORDER OF TRIBUN AL DATED 05.10.2018. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 5. NOW WE SHALL TAKE IN I.T.A. NO. 2070/KOL/2017 FOR A SSESSMENT YEAR 2012-13 THE ABOVE MISCELLANEOUS APPLICATION WAS LISTED FOR HEARING TODAY. HOWEVER, WITH THE CONSENT OF BOTH THE PARTIES, THE RELATED APPEAL ITSELF HAS BEEN HEARD TODAY AND IS BEING ADJUDICATED AS UNDER: THE CAPTIONED APPEAL FILED BY THE ASSESSEE , PERTAI NING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY T HE COMMISSIONER OF INCOME TAX (APPEAL)-2, 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) DATED 18.03.2015. 6. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE ASSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER, STOOD VITIATED O N ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR T HE ASSESSEE CONTENDED THAT IN THE INTEREST OF JUSTICE, ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 7. WE NOTE THAT IN THE ASSESSEES CASE UNDER CONSID ERATION, THE ASSESSMENT WAS CARRIED OUT U/S 144/ 143(3) OF THE ACT AND THE IMPU GNED ORDER PASSED BY THE LD. CIT(A), IS AN EX PARTE ORDER AND NON-SPEAKING ORDER , THEREFORE, WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAIS ED BY THE ASSESSEE. M/S POTENTIAL TIE-UP PVT. LTD. MA NO. 228/KOL/2018 (ARISING OUT OF I.T.A. NO. 2070/KOL/2017) I.T.A. NO. 2070/KOL/2017 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 8. WE NOTE THAT THE LD. CIT(A) DID NOT ADJUDICATE T HE ISSUE ON MERITS. THE LD. CIT(A) HAS NOT CONSIDERED THE ASSESSMENT RECORDS AN D FINDINGS OF THE ASSESSMENT ORDER WHILE ADJUDICATING THE ISSUE. THE LD. CIT(A) FAILED TO DETERMINE THE LIABILITIES AND RIGHTS OF THE ASSESSEE. THEREFORE W E NOTE THAT THE ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEA D HIS CASE BEFORE THE LD. CIT(A). HENCE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION. WE DIRECT THE ASSESSEE TO APPEAR BEFORE LD. CIT(A) ON 27.03.2019 AND WE ALSO DIREC T THE LD. CIT(A) TO ADJUDICATE THE APPEAL AFTER GIVING THREE EFFECTIVE OPPORTUNIT Y TO THE ASSESSEE. STATISTICAL PURPOSES THE APPEAL OF THE ASSESSEE IS ALLOWED. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22.02.2 019. SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 22/02/2019 ( SB, SR.PS ) COPY OF THE ORDER FORWARDED TO: 1. M/S POTENTIAL TIE-UP PVT. LTD. 2. ITO, WARD-5(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 M/S POTENTIAL TIE-UP PVT. LTD. MA NO. 228/KOL/2018 (ARISING OUT OF I.T.A. NO. 2070/KOL/2017) I.T.A. NO. 2070/KOL/2017 ASSESSMENT YEAR:2012-13 P PP PA AA AG GG GE EE E | || | 4 44 4