M/s. Eldyne Electro Systems Pvt. Ltd., Kolkata V. DCIT, Circle - 1(1), Kolkata

ITA 1155/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7260 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 15-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Principle of natural justice

Judgement Text

1 ITA NOS. 1154-1155/KOL/2019 ELDYNE ELECTROSYSTEMS PVT. LTD., AY 2014-14 & 2015-16 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( )BEFORE . , /AND . # . $ , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VAR KEY, JM] I.T.A. NOS. 1154 & 1155/KOL/2019 ASSESSMENT YEARS: 2014-15 & 1015-16 ELDYNE ELECTROSYSTEMS PVT. LTD. (PAN: AAACE7357H) V VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), KOLKATA. APPELLANT RESPONDENT FOR THE APPELLANT SHRI AKKAL DUDHWEWALA, FCA FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR DATE OF HEARING 31.10.2019 DATE OF PRONOUNCEMENT 31.10.2019 ORDER PER SHRI A.T.VARKEY, JM BOTH THESE APPEALS PREFERRED BY THE ASSESSEE AGAINS T THE SEPARATE ORDERS OF LD. CIT(A) 1, KOLKATA DATED 18.03.2019 FOR AYS 2014-1 5 AND 2015-16. 2. AT THE OUTSET, AFTER PERUSING THE ORDER PASSED B Y THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. THE ASSESSEE DEMONSTRATED BEFORE US THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT IN ACC ORDANCE WITH LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FO R FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF B EING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST OCTOBER, 2019 2 ITA NOS. 1154-1155/KOL/2019 ELDYNE ELECTROSYSTEMS PVT. LTD., AY 2014-14 & 2015-16 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1)APPELLANT ELDYNE ELECTROSYSTEMS PVT. LTD., P-2 1, OLD BALLYGUNGE ROAD, KOLKATA- 700 019. 2) RESPONDENT DCIT, CIRCLE-1(1), KOLKATA. 3) CIT(A)-1, KOLKATA. (SENT THROUGH E-MAIL) 4)CIT , KOLKATA 5)DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL ) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR