M/S. R. PIYARELALL IRON & STEEL (P) LTD.,KOLKATA vs. DCIT, CIRCLE - 3(1), KOLKATA, KOLKATA

PER S.S.Godara, Judicial Member:

- This assessee’s appeal for assessment year 2012-13 arises from the Commissioner of Income Tax (Appeals)-1, Kolkata’s order dated 23.05.2017, passed in case No.858/CIT(A)-1/Circle-3(1)/2015-16,upholding Assessing Officer’s action disallowing / adding an amount of ₹13,05,901/- relevant to the expenditure related to service tax for financial year 2009-10 as well as u/s 14A r.w. Rule 8D disallowance of ₹1,19,540/- made in assessment order dated 28.03.2015, involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’ Heard both the parties. Case file perused.

ITA No.1744/Kol/2017 A.Y. 2012-13 M/s R. Piyarelalliron & Steel (P) Ltd. vs. DCIT, Cir-3(1) Kol. Page 2 hereinabove in light of section 250(6) of the Act. The lower appellate order has neither framed points of determination nor has it made any detailed adjudication qua the assessee’s twin grievance. We sought to know the reason of assessee’s non- appearance during the course CIT(A)’s hearings fixed for 26.08.2016, 19.09.2016 and 12.05.2017. Learned counsel informs us that assessee had never received the said former two notice(s) of hearing. Coming to the last opportunity in May, 2017 he pleads that the said notice came much after the schedule dated in question. All these averments have gone unrebutted from the Revenue side. More particularly the fact that assessee had not been actually served earlier two notices of hearings in the course of lower appellate proceedings. We therefore restore the instant appeal back to the CIT(A) for afresh adjudication on merits after affording three effective opportunities of hearing to the assessee. This assessee’s appeal is accepted for statistical purposes.