M/s Genesis Exports Ltd., Kolkata V. DCIT, CIR-12, KOLKATA, Kolkata

ITA 102/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1251 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 22-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KALYAN NATH
• Assessee Lawyers: SHIKHA AGA RWAL ACA
• Keywords: Principle of natural justice

Judgement Text

ITA NOS.101 & 102/KOL/2016 M/S. GENESITS EXPORTS LT D. A.Y.2009-10 & 2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI A.T.VARKEY, JM ] ITA NOS.101 & 102/KOL/2016 ASSESSMENT YEARS : 2009-10 & 2010-11 M/S. GENESIS EXPORTS LTD. -VERSUS- D.C.I.T. , CIRCLE-12, KOLKATA KOLKATA (PAN: AAACG 9811 C) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SMT. SHIKHA AGARWAL, ACA FOR THE RESPONDENT: SHRI KALYAN NATH, ADDL. CIT DATE OF HEARING : 27.09.2017. DATE OF PRONOUNCEMENT : 13.10.2017. ORDER PER J.SUDHAKAR REDDY, AM: BOTH THESE APPEALS ARE FILED BY THE ASSESSEE DIRECT ED AGAINST A COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME -9, KOLKATA D ATED 10.12.2015 RELATING TO A.Y.2009-10 AND 2010-11. 2. AFTER HEARING THE RIVAL SUBMISSIONS WE ARE CONVI NCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. THE LD. CIT(A) HAS PASSED AN EX PARTE ORDE R WITHOUT CONSIDERING THE MERITS. 3. HENCE WE SET ASIDE BOTH THE APPEALS TO THE FI LE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND O F NATURAL JUSTICE. 4. THE ASSESSEE IS DIRECTED TO APPEAL BEFORE THE LD. CIT(A) ON 18 TH DECEMBER, 2017 TAKE NOTICE AND THEREAFTER COOPERATE IN THE DISPOSA L OF THE APPEALS. ITA NOS.101 & 102/KOL/2016 M/S. GENESITS EXPORTS LT D. A.Y.2009-10 & 2010-11 2 5. IN THE RESULT THE APPEALS OF ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE COURT ON 13.10.2017. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKHAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.10.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.M/S.GENESIS EXPORTS LTD., 10 TH FLOOR, CHITRAKOOT, 230, A.J.C.BOSE ROAD, KOLKATA- 20. 2. D.C.I.T., CIRCLE-12, KOLKATA. 3. C.I.T.(A)-9, KOLKATA 4. C.I.T.-4, KOLKATA. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES