Tip Top Builders & Construction Pvt. Ltd., Kolkata V. ITO, WD-4(1), KOLKATA, Kolkata

ITA 1100/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0759 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 20-05-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TR IBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER ] I.T.A. NO. 1100/KOL/2016 ASSESSMENT YEAR: 2009-10 TIP TOP BUILDERS & CONSTRUCTIONS PVT. LTD.. ...APPELLANT C/O D J SHAH & CO KALYAN BHAVAN 2, ELGIN ROAD KOLKATA 700 020 [PAN : AABCT 2623 E] INCOME TAX OFFICER, WARD-4(1), KOLKATA..... ....RESPONDENT P-7, CHOWRINGHEE SQUARE KOLKATA 700 069 APPEARANCES BY: SHRI MIRAJ D. SHAH, AR, APPEARED ON BEHALF OF THE ASS ESSEE. SHRI S.M.S. TAUHEED, ADDL. CIT, DR, APPEARING ON BE HALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 1 4 TH , 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 21 ST , 2017 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA, (H EREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT . 10/03/2016, FOR THE ASSESSMENT YEAR 2009-10. 2. AFTER HEARING RIVAL CONTENTIONS, WE ARE CONVINC ED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. THE ASSESSEE FILED AN AFFIDAVIT EXPLAINING THE REASONS. IN MY VIEW, THE APPEAL SHOULD BE RESTORED TO THE FILE OF THE LD. FIRST APP ELLATE AUTHORITY, FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, ON THE GROUND OF NATURAL JU STICE. 2 I.T.A. NO. 1100/KOL/2016 ASSESSMENT YEAR: 2009-10 TIP TOP BUILDERS & CONSTRUCTIONS PVT. LTD 3. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE L D. FIRST APPELLATE AUTHORITY ON 22/01/2018, TAKE NOTICE, AND THEREAFTER CO-OPERATE IS DISPOSAL OF THE APPEAL. 4. IN THE RESULT, THE APPEAL OF THE APPEAL IS FOR STATISTICAL PURPOSES. KOLKATA, THE 21 ST DAY OF DECEMBER, 2017. SD/- SD/- [ABY T. VARKEY] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21.12.2017 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. TIP TOP BUILDERS & CONSTRUCTIONS PVT. LTD C/O D J SHAH & CO KALYAN BHAVAN 2, ELGIN ROAD KOLKATA 700 020 2. INCOME TAX OFFICER, WARD-4(1), KOLKATA 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