M/S. Marsons Limited, Kolkata v. DCIT, Circle - 1(1), Kolkata, Kolkata

IN THE INCOME TAX APPELLATE TRIBUNAL B BENC H KOLKATA BEFORE SHRI S.S.GODARA JM &DR. A.L.SAINI AM ./ITA NOS.1108&1109/KOL/2018 ( / ASSESSMENT YEARS: 2009-10 & 2012-13) MARSONS LTD. 4 CHANDNI CHOWK STREET KOLKATA-700072 OR C/O AGARWAL VISHWANATH & ASSOCIATES 133/1/1A S.N. BANERJEE ROAD PUSHKAL BHAWAN 3 RD FLOOR KOLKATA-700013 VS. DCIT CIRCLE-1(1) KOLKATA ./ ./PAN/GIR NO.: AABCM 9906 H (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI K. M. ROY FCA RESPONDENT BY : SMT. RANU BISWAS ADDL. CIT / DATE OF HEARING : 31/10/2019 /DATE OF PRONOUNCEMENT : 13/11/2019 / O R D E R PER BENCH: THE CAPTIONED TWO APPEALS FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEARS 2009-10 & 2012-13 RESPECTIVELY ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL)-1 KOLKATA IN APPEAL NO. 138/CIT(A)-1/2015-16 AND APPEAL NO. 668/CIT(A)/C-1( 1)/2015-16 WHICH IN TURN ARISE OUT OF SEPARATE ASSESSMENT ORDERS PASSED BY THE ASSESSING OFFICER U/S 263 / 143(3) OF THE INCOME TAX ACT 1961 (IN SHORT THE A CT) DATED 14.03.2015 & 30.03.2015 RESPECTIVELY. MARSONS LTD. ITA NOS.1108&1109/KOL/2018 ASSESSMENT YEARS:2009-10 & 2012-13 P PP PA AA AG GG GE EE E | || | 2 22 2 2. AT THE OUTSET ITSELF THE LD. COUNSEL FOR THE AS SESSEE SUBMITTED THAT THE ASSESSEE COULD NOT REPRESENT HIS CASE BEFORE LD. CIT(A) AND THE ORDER BEING AN EX-PARTE ORDER STOOD VITIATED ON ACCOUNT OF VIOLATION OF PR INCIPLE OF NATURAL JUSTICE. THE LD. COUNSEL FOR THE ASSESSEE STATED THAT IN THE INTERES T OF JUSTICE ANOTHER OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FIRST APPELLATE A UTHORITY MAY BE GRANTED TO THE ASSESSEE AS THE LD. FIRST APPELLATE AUTHORITY DID NOT ADJUDICATE ISSUE ON MERITS. 3. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE T HROUGH THE SUBMISSION PUT FORTH ON BEHALF OF THE ASSESSEE ALONG WITH THE DOCUMENTS FURNISHED AND THE CASE LAWS RELIED UPON AND PERUSED THE FACT OF THE CASE INCLU DING THE FINDINGS OF THE LD CIT(A) AND OTHER MATERIALS AVAILABLE ON RECORD. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON MERITS BASED ON THE ASSESSMENT RECORDS AND MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATI ON OF PRINCIPLE OF NATURAL JUSTICE. WE ARE OF THE VIEW THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THE LD. D.R. FOR THE REVENUE DID NOT OBJECT IF THE MATTER IS REMITTED BACK TO THE FILE OF LD. CIT(A). THEREFORE WITHOUT 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 ADJUDICA TION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE WHO IN TURN IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THERE FORE 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. FO R STATISTICAL PURPOSES BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. 4. IN THE RESULT THE BOTH THE APPEALS OF THE ASSES SEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 13.11 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / DATE: 13/11/2019 ( SB SR.PS ) MARSONS LTD. ITA NOS.1108&1109/KOL/2018 ASSESSMENT YEARS:2009-10 & 2012-13 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. MARSONS LTD. 2. DCIT CIRCLE-1(1) 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