Hindusthan Distributors, Kolkata V. A.C.I.T.,Circle-39, Kolkata

ITA 102/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6292 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 27-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Reasonable cause; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 102/KOL/2020 ASSESSMENT YEAR: 2010-11 HINDUSTAN DISTRIBUTORS..............................................................................APPELLANT [PAN: AABFH 5311 C] VS. ACIT, CENTRAL CIRCLE-39, KOLKATA................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 14 TH , 2020 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 23 RD , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-11, KOLKATA, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 28.06.2019 FOR THE ASSESSMENT YEAR 2010-11. 2. THERE IS DELAY OF 144 DAYS IN FILING OF THE APPEAL. 3. THE PARTNER OF THE ASSESSEE FIRM FILED AN EXPLANATION THAT HE WAS SUFFERING FROM CANCER AND HEART PROBLEM AND DUE TO MEDICAL REASONS HE COULD NOT APPROACH THE AUDITORS OFFICE FOR FILING OF THE APPEAL IN TIME. AFTER GOING THROUGH THE EXPLANATION WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED FROM SUFFICIENT CAUSE FROM FILING OF THIS APPEAL BEFORE THE LAST DATE OF LIMITATION. HENCE, WE CONDONE THE DELAY AND ADMIT THE APPEAL. 4. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER DUE TO NON-APPEARANCE BY THE ASSESSEE ON THE DATES OF HEARING. WE 2 I.T.A. NO. 102/KOL/2020 ASSESSMENT YEAR: 2010-11 HINDUSTAN DISTRIBUTORS. ARE CONVINCED THAT THE ASSESSEE HAD A REASONABLE CAUSE FOR NOT BEING ABLE TO ATTEND THE HEARING. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. UNDER THESE CIRCUMSTANCES WE DEEM IT FIT TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE LD. CIT(A) SHALL GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE OFF THIS CASE ON MERITS IN ACCORDANCE WITH LAW. 5. THE ASSESSEE IS DIRECTED TO COOPERATE IN THE MATTER BY APPEARING BEFORE THE LD. CIT(A) 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 23 RD SEPTEMBER, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23.09.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. HINDUSTAN DISTRIBUTORS, 28B, SHAKESPEARE SARANI, FLAT NO. 8C, 8 TH FLOOR, KOLKATA-700 017. 2. ACIT, CENTRAL CIRCLE-39, KOLKATA. 3. CIT(A)-11, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES