M/s Gentex Merchants Pvt. Ltd., Kolkata V. DCIT, CIR-8(1), Kolkata

ITA 1065/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5258 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKKAL DUDHWEWALA FCA SH ABA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, JUDICIAL MEMBER] I.T.A. NO. 1065/KOL/2019 ASSESSMENT YEAR: 2013-14 M/S. GENTEX MERCHANTS PVT. LTD..................................................................................................APPELLANT [PAN : AABCG 1491 M] VS. DCIT, CIRCLE-8(1), KOLKATA........................................................................................RESPONDENT APPEARANCES BY: AKKAL DUDHWEWALA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SH. ABANI KANTA NAYAK, CIT( DR), APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 31 ST , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 31 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL IS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLKATA [CIT(A) FOR SHORT] DATED 14.03.2019. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THE STAGE OF THE ASSESSMENT ITSELF. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 1065/KOL/2019 ASSESSMENT YEAR: 2013-14 M/S. GENTEX MERCHANTS PVT. LTD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST OCTOBER, 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31.10.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. M/S. GENTEX MERCHANTS PVT. LTD, 81, MAKER CHAMBERS-III, 223, NARIMAN POINT, MUMBAI-400 021. 2. DCIT, CIRCLE-8(1), KOLKATA. 3. CIT- 4. CIT(A)-15, KOLKATA. (SENT THROUGH MAIL) 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES