Income Tax Appellate Tribunal - Kolkata
Npr Infosystems Pvt. Ltd., , Kolkata vs Dcit, Circle - 11(2), Kolkata , Kolkata on 15 March, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL "D", BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM M.A. No.15/Kol/2019 (Arising out of आयकरअपीलसं./ITA No.527 /Kol/2018 ( नधा रणवष / Assessment Years: 2013-14) NPR Infosystems Pvt. Ltd. Vs. DCIT, Circle-11(2), Kolkata 83, Trinity Tower, Topsia Road, (South), 4th Floor, Kolkata-
700046 थायीले खासं . /जीआइआरसं . /PAN/GIR No.: AABCN 5569 K (Assessee) .. (Revenue) आयकरअपीलसं./ITA No.527 /Kol/2018 ( नधा रणवष / Assessment Years: 2013-14) NPR Infosystems Pvt. Ltd. Vs. DCIT, Circle-11(2), Kolkata 83, Trinity Tower, Topsia Road, (South), 4th Floor, Kolkata-
700046 थायीले खासं . /जीआइआरसं . /PAN/GIR No.: AABCN 5569 K (Assessee) .. (Revenue) Assessee by : Shri Anil Kochar, AR Respondent by : Shri Sankar Halder, JCIT, Sr. DR सन ु वाईक तार ख/ Date of Hearing : 22/02/2019 घोषणाक तार ख/Date of Pronouncement : 15/03/2019 NPR Infosystems Pvt. Ltd.
MA No. 15/Kol/2019(Arising out of I.T.A. No. 527/Kol/2018) I.T.A. No. 527/Kol/2018 Assessment Year:2013-14 आदे श / O R D E R Per Dr. A. L. Saini:
This is a miscellaneous application filed by the assessee praying to recall the order of the Tribunal dated 28.12.2018.
2. The case of the assessee in this miscellaneous application is that the assessee could not receive the notice of hearing therefore he could not attend the hearing before the Tribunal.
3. After hearing both the parties we are of the view that since the assessee has not received the notice for hearing therefore he could not attend the hearing before this Tribunal. Hence, we consider it that it is a reasonable cause to recall this order and hence in the interest of justice and fair play we recall the order of the Tribunal dated 28.12.2018.
4. In the result, the Miscellaneous application is allowed.
5. However with the consent of both the parties the related appeal itself has been heard today. Now we shall take up the assessee's appeal in I.T.A. No. 527/Kol/2018 for assessment year 2013-14.
6. The captioned appeal filed by the assessee for assessment year 2013-14, is directed against the order of Ld. CIT(A)-4, 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).
7. At the outset itself, the ld counsel for the assessee has stated that he could not get any opportunity to plead his case before the ld. CIT(A) and the impugned order is 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, Pa g e | 2 NPR Infosystems Pvt. Ltd.
MA No. 15/Kol/2019(Arising out of I.T.A. No. 527/Kol/2018) I.T.A. No. 527/Kol/2018 Assessment Year:2013-14 another opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee.
8. We note that in the assessee's case under consideration, the assessment was carried out u/s 143(3) of the Act and the impugned 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 raised by the assessee.
9. We note that the ld. CIT(A) did not consider the assessment records while adjudicating the issue. We note that the ld. CIT(A) did not discuss the assessee's case on merits based on the material available before him hence it is a violation of principle of natural justice. We note that it is a settled law that principles of natural justice and fair play require that the effected party is granted sufficient opportunity of being heard to contest his case. 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 adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. We therefore restore this issue back to the ld. CIT(A) for fresh adjudication on merits after affording three effective opportunities to the assessee for presenting its case as per law and any default on latter's part to this effect consequential proceeds would be deserved as vacation of our instant remand order.
10. In the result, the miscellaneous application of the assessee is allowed and the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 15.03.2019.
Sd/- Sd/-
(S.S.GODARA) (A.L.SAINI)
या यकसद य / JUDICIAL MEMBER लेखासद य / ACCOUNTANT MEMBER
कोलकाता /Kolkata;
दनांक/ Date: 15/03/2019
(SB, Sr.PS)
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NPR Infosystems Pvt. Ltd.
MA No. 15/Kol/2019
(Arising out of I.T.A. No. 527/Kol/2018) I.T.A. No. 527/Kol/2018 Assessment Year:2013-14 Copy of the order forwarded to:
1. NPR Infosystems Pvt. Ltd.
2. DCIT, Circle-11(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 Assistant Registrar ITAT, Kolkata Benches Pa g e | 4