Presidency Tie-up Private Limited , Kolkata V. ITO, Ward - 7(2), Kolkata , Kolkata

ITA 1186/KOL/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8503 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 09-10-2022
• Assessment Year: misc
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘‘ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA ी राजेश क ु मार, लेखा सद य एवं ी संजय शमा या यक सद यके सम [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 1186/Kol/2018 Assessment Year : 2012-13 Presidency Tie-up Pvt. Ltd. (PAN: AAECP 4079 P) Vs. ITO, Ward-7(2), Kolkata Appellant / (अपीलाथ ) Respondent / ( !यथ ) Date of Hearing / स ु नवाई क$ त&थ 10.10.2022 Date of Pronouncement/ आदेश उ)घोषणा क$ त&थ 15.11.2022 For the Appellant/ नधा /रती क$ ओर से Shri Siddharth Agarwal, Advocate For the Respondent/ राज व क$ ओर से Shri Vijay Kumar, Addl. CIT Sr. D.R ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals)-3, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 20.03.2017 for the AY 2012-13. 2. At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has decided the appeal ex-parte as the assessee could not appear on the various occasions when the Ld. CIT(A) fixed the appeals for hearing. The Ld. Counsel 2 I.T.A. No.1186/Kol/2018 Assessment Year: 2012-13 Presidency Tie-up Pvt. Ltd. submitted that the notices sent by the Ld. CIT(A) were not received by the assessee and therefore the these appeal of the assessee remained unattended before the Ld. CIT(A). The ld. Counsel of the assessee prayed before the Bench that the assessee may kindly be given one more opportunity to defend its case on merit before the Ld. CIT(A) by restoring this appeal to the file of the Ld. CIT(A). 3. The Ld. D.R on the other hand strongly objected the prayers of the Ld. A.R by submitting that despite several opportunities granted and despite that the assessee did not appear and therefore the said request of the counsel of the assessee may kindly be dismissed. 4. After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided ex-parte when the assessee failed to turn up on the dates fixed for hearings and now therefore in the interest of justice the assessee deserves to be given one more opportunity to defend its case before the Ld. CIT(A) on merits. Accordingly we restore the appeal to the file of the Ld. CIT(A) with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. Simultaneously we also direct the assessee to cooperate in the disposal of this appeal. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 15 th November, 2022 Sd/- Sd/- (Sonjoy Sarma /संजय शमा ) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 15 th November, 2022 SB, Sr. PS 3 I.T.A. No.1186/Kol/2018 Assessment Year: 2012-13 Presidency Tie-up Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Presidency Tie-Up Pvt. Ltd, Chhaparia & Associates, Chartered Accountants, 8, Camac Street, Shantiniketan Building, 5 th Floor, Room No.2 , Kolkata-700017 2. Respondent – ITO, Ward-7(2), Kolkata 3. Ld. CIT(A)- 3, Kolkata (Sent through e-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata