Bhudeva Realcon Private Limited, Kolkata V. ITO, Ward-5(3), Kolkata, Kolkata

ITA 1120/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0142 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 18-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: CHRISTOPHER JENOME SINGH

Judgement Text

1 ITA NO. 1120/KOL/2017 BHUDEVA REALCON PVT. LTD., AY 2012-13 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NO. 1120/KOL/2017 ASSESSMENT YEAR: 2012-13 BHUDEVA REALCON PVT. LTD. (PAN: AAECB6796K) VS. INCOME-TAX OFFICER, WD-5(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 05.12.2018 DATE OF PRONOUNCEMENT 07.12.2018 FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI CHRISTOPHER JENOME SINGH, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-23, KOLKATA DATED 03.02.2017 FOR AY 2012-13. 2. AT THE OUTSET, THE LD. AR DREW OUR ATTENTION TO PAGE 3 OF THE ORDER OF LD. CIT(A) AND POINTED OUT THAT THE NOTICE FIXING FINAL HEARING WA S NOT SERVED UPON THE ASSESSEE SO, IT WAS UNABLE TO APPEAR BEFORE THE LD. CIT(A). HENCE, HE P RAYED BEFORE THE BENCH TO SET ASIDE THE ORDER OF LD. CIT(A) TO PROVIDE PROPER OPPORTUNITY O F HEARING TO THE ASSESSEE. 2. SINCE ASSESSEE WAS NOT AWARE OF THE HEARING FOR NON-RECEIPT OF NOTICE, WE SET ASIDE THE IMPUGNED ORDER OF LD. CIT(A) AND REMAND THE MAT TER BACK TO HIM FOR DECIDING THE APPEAL ON MERITS AFTER GIVING OPPORTUNITY OF HEARIN G TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 2 ITA NO. 1120/KOL/2017 BHUDEVA REALCON PVT. LTD., AY 2012-13 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 07/12/201 8 SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 7TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT BHUDEVA REALCON PVT. LTD., CA ANKIT JAI N, S. A. LEGAL ADVISORY & SOLUTIONS LLP, TEMPLE CHAMBERS, ROOM NO. 68/1, 6, O LD POST OFFICE STREET, KOLKATA- 700 001. 2 RESPONDENT ITO, WD-5(3), KOLKATA. 3 4 5 CIT(A)-23, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY