M/s Cosmos Distributors Pvt. Ltd., Kolkata v. I.T.O.Ward-3(3), Kolkata

ITA 567/KOL/2019 | 2014-2015
Pronouncement Date: 13-11-2019 | Result: Partly Allowed

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Appeal Details

RSA Number 56723514 RSA 2019
Assessee PAN AADCC8835H
Bench Kolkata
Appeal Number ITA 567/KOL/2019
Duration Of Justice 7 month(s) 24 day(s)
Appellant M/s Cosmos Distributors Pvt. Ltd., Kolkata
Respondent I.T.O.Ward-3(3), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 13-11-2019
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 13-11-2019
Last Hearing Date 31-10-2019
First Hearing Date 31-10-2019
Assessment Year 2014-2015
Appeal Filed On 20-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENC H KOLKATA BEFORE SHRI S.S.GODARA JM &DR. A.L.SAINI AM ./ITA NO.567/KOL/2019 ( / ASSESSMENT YEAR: 2014-15) M/S COSMOS DISTRIBUTORS PVT. LTD. 43 B.B. GANGULY STREET 2 ND FLOOR KOLKATA- 700012 VS. ITO WARD-3(3) KOLKATA ./ ./PAN/GIR NO.: AADCC 8835 H (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI SUNIL SURANA 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 APPEAL FILED BY THE ASSESSEE PE RTAINING TO ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER PASSED BY TH E COMMISSIONER OF INCOME TAX (APPEAL)-10 KOLKATA WHICH IN TURN ARISES OUT OF A N ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT) DATED 06/12/2016. 2. 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) AS THE NOTICE OF HEARING WAS NOT SERVED ON THE ASSESS EE AND THE ORDER BEING 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 ANOTHER M/S COSMOS DISTRIBUTORS PVT. LTD. ITA NO.567/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 2 22 2 OPPORTUNITY TO CONTEST THE APPEAL BEFORE THE LD. FI RST APPELLATE AUTHORITY MAY BE GRANTED TO THE ASSESSEE. 3. WE HEARD BOTH THE PARTIES AND CAREFULLY GONE THR OUGH 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 CONSIDER THE ASSESSMENT RECORDS WHILE ADJUDICAT ING THE ISSUE. WE NOTE THAT THE LD. CIT(A) DID NOT DISCUSS THE ASSESSEES CASE ON M ERITS BASED ON THE MATERIAL AVAILABLE BEFORE HIM HENCE IT IS A VIOLATION OF PRI NCIPLE OF NATURAL JUSTICE. WE NOTE THAT ONE MORE OPPORTUNITY SHOULD BE GIVEN TO THE AS SESSEE TO PLEAD HIS CASE BEFORE LD. CIT(A). THE LD. D.R. DID NOT HAVE ANY OBJECTION IF THE CASE 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 TH E MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION AND PASS A SPEAKING ORDER AFTER AFFORDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESS EE WHO IN TURN IS ALSO DIRECTED TO CONTEST HIS STAND FORTHWITH. THEREFORE WE DEEM IT FIT AND PROPER TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMIT THE MATTER BACK T O THE FILE OF THE LD. CIT(A) TO ADJUDICATE THE ISSUE AFRESH ON MERITS. FOR STATISTI CAL PURPOSES THE APPEAL OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 13.11 .2019 SD/- ( S.S.GODARA ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; / DATE: 13/11/2019 ( SB SR.PS ) M/S COSMOS DISTRIBUTORS PVT. LTD. ITA NO.567/KOL/2019 ASSESSMENT YEAR:2014-15 P PP PA AA AG GG GE EE E | || | 3 33 3 COPY OF THE ORDER FORWARDED TO: 1. M/S COSMOS DISTRIBUTORS PVT. LTD. 2. ITO WARD-3(3) 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