M/s. Benuban Health Care And Diagnostic Centre , Howrah V. ITO, Ward - 22(2), Kolkata , Kolkata

ITA 1196/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0521 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 31-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PROVAS ROY
• Assessee Lawyers: S P DA TTA
• Keywords: Principle of natural justice; Period of limitation; Reasonable cause

Judgement Text

ITA NO.1196/KOL/2018 M/S BENUBAN HEALTH CARE & DIAG NOSTIC CENTRE A.Y.2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.1196/KOL/2018 ASSESSMENT YEAR : 2013-14 M/S BENUBAN HEALTH CARE & DIAGNOSTIC -VERSUS- I. T.O., WARD-22(2), CENTRE KOLKATA KOLKATA (PAN: AAIFB8479L) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI S.P..DATTA, ADVOCATE FOR THE RESPONDENT: SHRI PROVAS ROY, ADDL. CIT DATE OF HEARING : 03.09.2018. DATE OF PRONOUNCEMENT : 12.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-6, KOLKATA DATED 21 .02.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2013-14. 2. THERE IS A DELAY OF 11 DAYS IN FILING OF THIS A PPEAL. AFTER PERUSING THE APPLICATION FILED FOR CONDONATION OF DELAY, ALONG W ITH EVIDENCES, I AM CONVINCED THAT THE ASSESSEE HAD REASONABLE CAUSE AND COULD NOT FIL E THE APPEAL WITHIN THE PERIOD OF LIMITATION. HENCE I CONDONE THE DELAY AND ADMIT THE APPEAL. 3. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT TH E LD. CIT(A) HAS PASSED AN EX PARTE ORDER. HE HAS NOT ADJUDICATED THE MATTER ON MERITS. THE ASSESSEE HAS DEMONSTRATED BEFORE ME THAT THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE I RESTORE THE APPEAL TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND OF NATURAL JUSTICE. ITA NO.1196/KOL/2018 M/S BENUBAN HEALTH CARE & DIAG NOSTIC CENTRE A.Y.2013-14 2 4. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 12.09.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 12.09.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S BENUBAN HEALTH CARE AND DIAGNOSTIC CENTRE, BA LTIKURI , JAPANI GATE, NEAR ESI HOSPITAL, HOWRAH-711413. 2. I.T.O., WARD-22 (2), KOLKATA. 3. C.I.T.(A)- 6, KOLKATA 4. C.I.T-8, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES