B. P. Poddar Hospital & Medical Research Ltd., Kolkata V. DCIT, Cir-5(2), Kolkata, Kolkata

ITA 1173/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3874 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-05-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER CIT SR DR REV
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] I.T.A. NO. 1173/KOL/2017 ASSESSMENT YEAR: 2012-13 B.P. PODDAR HOSPITAL & MEDICAL RESEARCH LTD..........APPELLANT 18, RABINDRA SARANI PODDAR COURT 9 TH FLOOR KOLKATA 700 001 [PAN : AACCB 1618 G] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(2), KOLKATA..............RESPONDENT APPEARANCES BY: SHRI RAJEEVA KUMAR, ADVOCATE, APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, ADDL. CIT, SR. DR, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 10 TH , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 24 TH , 2018 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 23, KOLKATA, DT. 13/02/2017 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), FOR THE ASSESSMENT YEAR 2012-13. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE US THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). 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 THIS ORDER, 2 I.T.A. NO. 1173/KOL/2017 ASSESSMENT YEAR: 2012-13 B.P. PODDAR HOSPITAL & MEDICAL RESEARCH LTD 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 24 TH DAY OF OCTOBER, 2018. SD/- SD/- [S.S. VISWANETHRA RAVI] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 24.10.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. B.P. PODDAR HOSPITAL & MEDICAL RESEARCH LTD 18, RABINDRA SARANI PODDAR COURT 9 TH FLOOR KOLKATA 700 001 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES