Bagrees Cereals Pvt. Ltd., Kolkata V. DCIT, CIR-9, KOLKATA, Kolkata

ITA 107/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0639 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 25-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CIT DR REVEN
• Assessee Lawyers: G BANERJEE
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ] I .T.A. NO. 1 07 / KOL /201 6 ASSESSMENT YEAR: 20 11 - 12 BAGREES CEREALS PVT. LTD .. . . .. APPELLANT 4, SHAKESPEARE SARANI KOLKATA 700 071 [PAN : AABCB 4582 G ] THE DEPUTY CO MMISSIONER OF INCOME TAX CIRCLE - 9.. .. . . RESPONDENT AAYAKAR BHAWAN P - 7, CHOWRINGHEE SQUARE KOLKATA 700 069 APPEARANCES BY: SHRI G. BANERJEE , FCA , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTO BER 24 , 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 15 , 2017 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 1 , KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 06 / 11 /201 5 , FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. AFTER HEARING RIVAL SUBMISSIONS, I FIND THAT THE LD. CIT(A) HAS PASSED AN EX - PARTE ORDER. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE WRITTEN SUBMISSIONS FILED BEFORE THE LD. CIT(A), WERE NOT CONSIDERED. IT WAS ONLY ON ONE OCCASION I.E., ON 04/11/2015, THAT THE LD. COUNSEL FOR THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A) AND ON THAT DAY AN EX - PARTE ORDER WAS PASSED. 3. UNDER THESE FACTS AND CIRCUMSTANCES, WE ARE CONVINCED THAT THIS CASE HAS TO BE RESTORED TO THE FILE OF THE LD. CIT (A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, ON THE GROUNDS OF NATURAL JUSTICE. THE LD. CIT(A), SHALL GRANT ADEQUATE 2 I.T.A. NO. 107/KOL/2016 ASSESSMENT YEAR: 2011 - 12 BAGREES CEREALS PVT. LTD OPPORTUNITY TO THE ASSESSEE AND PASS A SPEAKING ORDER FOR CONSIDERING THE MATERIAL ON RECORD AND THE SUBMISSIONS MADE BY THE ASSESSE E. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 15 TH DAY OF DEC EMBER , 2017. SD/ - SD/ - [ S.S. VISWANETHRA RAVI] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15. 1 2 .2017 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. BAGREES CEREALS PVT. LTD 4, SHAKESPEARE SARANI KOLKATA 700 071 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - 9 AAYAKAR BHAWAN P - 7, CHOWRINGHEE SQUARE KOLKATA 700 069 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D .D.O. ITAT, KOLKATA BENCHES