M/s Sanklap Tracom (P) Ltd., Kolkata v. ITO, WD-5(3), KOLKATA, Kolkata

ITA 781/KOL/2016 | 2008-2009
Pronouncement Date: 29-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 78123514 RSA 2016
Assessee PAN AAKCS5576L
Bench Kolkata
Appeal Number ITA 781/KOL/2016
Duration Of Justice 1 year(s) 7 month(s) 3 day(s)
Appellant M/s Sanklap Tracom (P) Ltd., Kolkata
Respondent ITO, WD-5(3), 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 A
Tribunal Order Date 29-11-2017
Assessment Year 2008-2009
Appeal Filed On 25-04-2016
Judgment Text
IN THE INCOMETAX APPELLATE TRIBUNAL D BENCH KOLKATA BEFORE SHRI N. V. VASUDEVAN JM &DR. A.L.SAINI AM ./ ITA NO.781/KOL/2016 ( / ASSESSMENT YEAR: 2008-09) M/S SANKLAP TRACOM(P) LTD. 87 KESHAB CHANDRA SEN STREET KOLKATA 700 009. VS. ITO WARD-5(3) KOLKATA P-7 CHOWRINGHEE SQUARE KOLKATA 69. ./ ./PAN/GIR NO. : AAKCS 5576 L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI RAJEEV KUMAR ADVOCATE 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.1602/CIT(A)-2/2014-15 DATED 20.01.2016 WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTIONS143(3)/263/143(3)/147 OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 24.03.2014. 2. AT THE OUTSET ITSELF THE LD.AR POINTED OUT THAT 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 UNDER SECTIONS 143(3)/263/143(3)/147 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. M/S SANKLAPTRACOM (P) LTD. ITA NO.781/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 ASSESSEE FILED HIS WRITTEN SUBMISSION BEFORE THE LD. CIT(A) ON 30.12.2015 BUT THE LD. CIT(A) DID NOT CONSIDER THE WRITTEN SUBMISSION SO FILED BY THE ASSESSEE THEREFORE THE ORDER PASSED BY THE LD. CIT(A) IS AGAINST THE PRINCIPLE OF NATURAL JUSTICE.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 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. 4. 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 M/S SANKLAP TRACOM(P) LTD. 2. / THE RESPONDENT-ITO WARD-5(3) KOLKATA 3. ( ) / THE CIT(A) :KOLKATA. 4. / CIT 5. / DR ITAT KOLKATA 6. / GUARD FILE.