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Income Tax Appellate Tribunal, “C”, BENCH KOLKATA
Before: SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM
आदेश / O R D E R
Per Dr. A.L. Saini, AM:
The captioned appeal filed by the assessee , pertaining to assessment year 2005-06, is directed against the order passed by the Commissioner of Income Tax (Appeal)-12, Kolkata in appeal no. 10272/CIT(A)-12/Kol/Circle-11/2017-18, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) / 115JB of the Income Tax Act, 1961 (in short the ‘Act’) dated 31/12/2017.
At the outset itself, the ld. Counsel for the assessee submitted before the Bench that during the appellate proceedings, the A.R. of the assessee filed written
M/s Bengal Beverages Pvt. Ltd. Assessment Year:2005-06 submission on 15.01.2019 which were not considered by ld. CIT(A) while adjudicating the assessee’s appeal. To substantiate this, the ld. Counsel took us through the relevant para of the order of ld. CIT(A), which is reproduced below for ready reference:
“3(1). On the said date fixed for hearing, i.e. on 15/01/2019, a written submission signed by Mr. Ravi Tulsiyan, A/R of the appellant, was received in the office. The case was adjourned for hearing to 31/01/2019. This time also, on the said date of hearing, neither the appellant nor the A.R. of the appellant attended the hearing to represent the case. A letter seeking adjournment was received on 31/01/2019.”
Thus, ld. Counsel submitted that since the written submission filed by A.R. of the assessee has not been taken into account while adjudicating the assessee`s appeal therefore it is against the principle of natural justice and hence matter may be remitted back to the file of ld. CIT(A) for de novo adjudication. The ld. D.R. for the Revenue did not have any objection if the matter is remitted back to the file of ld. CIT(A).
We have heard both the parties and carefully gone through 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 including the findings of the ld CIT(A) and other material available on record. We note that the ld. A.R. of the assessee appeared before the ld. CIT(A) on 15.01.2019 and filed written submissions, which were not considered by ld. CIT(A) while adjudicating the assessee’s appeal. Hence it is a violation of principle of natural justice. We note that it is settled law that principles of natural justice postulates fair hearing of the concerned parties to the ‘lis’ before the adjudicating appellate authority passes the order. So it goes without saying that the written submission submitted by the aggrieved party should have been considered, while adjudicating the appeal. Therefore, 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 and taking into account written submission of the assessee. Therefore, we deem it fit and proper to set aside the order of the ld.
M/s Bengal Beverages Pvt. Ltd. Assessment Year:2005-06 CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is allowed.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 29.01.2020