Swabhumi Infrastructure Development (P) Ltd., Kolkata V. I.T.O.,Ward-(5), Kolkata

ITA 1069/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7280 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANNA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) I.T.A. NO. 1069/KOL/2019 ASSESSMENT YEAR: 2014-15 SWABHUMI INFRASTRUCTURE DEVELOPMENT PVT. LTD.................................................................APPELLANT [PAN : AALCS 0795 G] VS. ITO, WARD-5(1), KOLKATA..........................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANNA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 17 TH , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 17 TH , 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)-2, KOLKATA DATED 07.02.2019. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT THE LD. FIRST APPELLATE AUTHORITY 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 ASSESSING OFFICER (AO FOR SHORT) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THE STAGE OF THE ASSESSMENT ITSELF. 4. UNDER THESE CIRCUMSTANCES I SET ASIDE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 5. THE ASSESSEE IS DIRECTED TO PAY COSTS OF 5,000/- TO THE PRIME MINISTER RELIEF FUND. THE LD. AO SHALL ENSURE COMPLIANCE. 2 I.T.A. NO. 1069/KOL/2019 ASSESSMENT YEAR: 2014-15 SWABHUMI INFRASTRUCTURE DEVELOPMENT PVT. LTD. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 17 TH OCTOBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 17.10.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SWABHUMI INFRASTRUCTURE DEVELOPMENT PVT. LTD., C/O P.K. HIMMATSINGHKA, AA-4, SALT LAKE, KOLKATA-700 064. 2. ITO, WARD-5(1), KOLKATA. 3. CIT- 4. CIT(A)-2, KOLKATA. (SENT THROUGH MAIL) 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES