Texprint Overseas Ltd., Kolkata V. ACIT, Circle - 7, Kolkata, Kolkata

ITA 112/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9766 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 23-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R SHYAM
• Assessee Lawyers: N M BHANSALI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 112/KOL/2018 ASSESSMENT YEAR: 2004-05 TEXTPRINT OVERSEAS LTD..........APPELLANT LANSDOWNE COURT 2 ND FLOOR 5B, SARAT BOSE ROAD KOLKATA 700 020 [PAN : AABCT 1982 E] ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7, KOLKATA......RESPONDENT APPEARANCES BY: SHRI N.M. BHANSALI, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI R. SHYAM, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 29 TH , 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 12 TH , 2018 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 3, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 24/08/2017, FOR THE ASSESSMENT YEAR 2004-05. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A), AS THE NOTICE OF HEARING WAS SENT TO THE OLD ADDRESS, THOUGH IN FORM NO. 36, THE NEW ADDRESS OF THE ASSESSEE HAS BEEN FURNISHED. AFFIDAVIT TO THAT EXTENT HAS BEEN FILED. UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF 2 I.T.A. NO. 112/KOL/2018 ASSESSMENT YEAR: 2004-05 TEXTPRINT OVERSEAS LTD THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 12 TH DAY OF DECEMBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 12.12.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. TEXTPRINT OVERSEAS LTD LANSDOWNE COURT 2 ND FLOOR 5B, SARAT BOSE ROAD KOLKATA 700 020 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7, KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 I.T.A. NO. 112/KOL/2018 ASSESSMENT YEAR: 2004-05 TEXTPRINT OVERSEAS LTD