Sujali Tradelink Pvt. Ltd., Kolkata v. ITO, WD-5(1), KOLKATA, Kolkata

ITA 776/KOL/2016 | 2008-2009
Pronouncement Date: 29-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 77623514 RSA 2016
Assessee PAN AAKCS6637A
Bench Kolkata
Appeal Number ITA 776/KOL/2016
Duration Of Justice 1 year(s) 7 month(s) 3 day(s)
Appellant Sujali Tradelink Pvt. Ltd., Kolkata
Respondent ITO, WD-5(1), KOLKATA, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 29-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Partly Allowed
Bench Allotted B
Tribunal Order Date 29-11-2017
Assessment Year 2008-2009
Appeal Filed On 25-04-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH KOLKATA BEFORE SHRI N. V. VASUDEVAN JM & DR. A.L.SAINI AM ./ ITA NO.776/KOL/2016 ( / ASSESSMENT YEAR: 2008-09) SUJALI TRADELINK (P) LTD. 7/1A GRANT LANE GANAPATI TOWER 3 RD FLOOR ROOM NO.310 KOLKATA 0 700 012. VS. ITO WARD-5(1) KOLKATA P-7 CHOWRINGHEE SQUARE KOLKATA 69. ./ ./ PAN/GIR NO. :AAKCS 6637 A (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI CHIRAG DESAI STAFF RESPONDENT BY : SHRI ARINDAM BHATTACHARJEE ADDL. CIT / DATE OF HEARING : 20/11/2017 / DATE OF PRONOUNCEMENT : 29/11/2017 / O R D E R PER DR. ARJUN LAL SAINI AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD COMMISSIONER OF INCOME TAX (APPEALS)-2 KOLKATA IN APPEAL NO.1566/CIT(A)-2/2014-15 DATED 08.02.2016 WHICH IN TURN ARISES OUT OF ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 263/144 OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 30.03.2014. 2. AT THE OUTSET ITSELF THE LD.AR POINTED OUT THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THEREFORE THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A) HE PRAYED THAT THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION. THE LD. DR DID NOT HAVE ANY OBJECTION IF THE MATTER IS REMITTED BEFORE THE LD. CIT(A). WE NOTE THAT THE ASSESSMENT WAS CARRIED OUT U/S 263/144 OF THE ACT AND THE IMPUGNED ORDER IS AN EX PARTE ORDER. WE DO NOT WISH TO MAKE ANY COMMENTS ON THE MERITS OF THE GROUNDS RAISED BY THE ASSESSEE. SUJALITRADELINK (P) LTD. ITA NO.776 /KOL/2016 ASSESSMENT YEAR: 2008-09 PAGE | 2 3. THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT BEFORE US THAT DURING THE APPELLATE PROCEEDINGS THE NOTICE FOR HEARING WAS SERVED BY LD. CIT(A) TO THE ASSESSEE ON 05.02.2016 AND LD CIT(A) PASSED THE ORDER ON DATED 08.02.2016 THAT IS AFTER THREE DAYS OF THE SERVICE OF NOTICE. THE ASSESSEE WAS PREPARING THE WRITTEN SUBMISSION WHICH WAS TO BE SUBMITTED BEFORE THE LD.CIT(A) BUT LD CIT(A) PASSED THE ORDER WITHIN THREE DAYS AND DID NOT GIVE SUFFICIENT TIME TO SUBMIT WRITTEN SUBMISSION. THEREFORE THE LD. COUNSEL PRAYED THE BENCH THAT THE MATTER MAY BE REMANDED BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. 4. SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER THE ASSESSEE COULD NOT PLEAD HIS CASE BEFORE THE LD. CIT(A). THEREFORE WE ARE INCLINED TO SET ASIDE THE IMPUGNED ORDER TO THE FILE OF THE LD. CIT(A). WE DIRECT THE LD. CIT(A) TO PASS A SPEAKING ORDER AFTER GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE OF BEING HEARD. THEREFORE WE ALLOW THIS APPEAL OF THE ASSESSEE FOR STATISTICAL PURPOSES. 5. IN THE RESULT THE APPEALS FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29/11/2017. SD/- ( N. V. VASUDEVAN ) SD/- ( DR. A.L.SAINI ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED 29/11/2017 RS SPS / COPY OF THE ORDER FORWARDED TO : //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O I.T.A.T KOLKATA BENCHES KOLKATA. 1. / THE APPELLANT SUJALI TRADELINK (P) LTD. 2. / THE RESPONDENT- ITO WARD-5(1) KOLKATA 3. ( ) / THE CIT(A) :KOLKATA. 4. / CIT 5. / DR ITAT KOLKATA 6. / GUARD FILE.