M/S. MARSONS LIMITED,KOLKATA vs. DCIT, CIRCLE - 1(1), KOLKATA, KOLKATA

The captioned two appeals filed by the assessee , pertaining to assessment years 2009-10 & 2012-13 respectively, are directed against the separate orders passed by the Commissioner of Income Tax (Appeal)-1, Kolkata in appeal no. 138/CIT(A)-1/2015-16 and appeal no. 668/CIT(A)/C-1(1)/2015-16, which in turn arise out of separate assessment orders passed by the Assessing Officer u/s 263 / 143(3) of the Income Tax Act, 1961 (in short the “Act”) dated 14.03.2015 & 30.03.2015 respectively.

At the outset itself, the ld. Counsel for the assessee submitted that the assessee could not represent his case before Ld. CIT(A) 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 stated that in the interest of justice, another opportunity to contest the appeal before the Ld. first appellate authority may be granted to the assessee, as the ld. First appellate authority did not adjudicate issue on merits.

We 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 materials available on record. We note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the assessment records and material available before him hence it is a violation of principle of natural justice. We are of the view that one more opportunity should be given to the assessee to plead his case before ld. CIT(A). The ld. D.R. for the revenue did not object if the matter 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 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. Therefore, we deem it fit and proper to set aside the order of the ld. 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, both the appeals of the assessee are allowed.

In the result, the both the appeals of the assessee are allowed for statistical purposes.