M/s Anand Agency Pvt. Ltd., Kolkata V. ITO, Ward-2(2), Kolkata, Kolkata

ITA 1202/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6195 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 25-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. J.S UDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1202/KOL/2017 [ASSESSMENT YEAR: 2012 - 13] APPELLANT BY NONE RESPONDENT BY SH. S.DASGUPTA, ADDL. CIT DR DATE OF HEARING 11.07.2018 DATE OF PRONOUNCEMENT 13 .07.2018 ORDER PER S.S . VISWANETHRA RAVI , JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.02.2017 PASSED BY CIT(A) - 9, KOLKATA FOR AY 2012 - 13. 2. THE ONLY ISSUE IS TO BE DECIDED AS TO WHETHER THE CIT(A) JUSTIFIED IN DISMISSING THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ORDER EX - PARTE. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION MADE SEEKING ADJOURNMENT FILED. AS DISCUSSED ABOVE, THE CI T(A) PASSED ORDER EX - PARTE AND O N PERUSING OF THE RECORD, WE FIND THE CIT(A) ISSUED NOTI CE ON 27.10.2016 FIXING THE DATE OF HEARING ON 16.11.2016 , WHEREIN IT IS CLEAR FROM THE RECORD, NONE APPEARED ON BEHALF OF THE ASSESSEE BEFORE THE CIT(A). AGAIN A FRESH NOTICE ISSUED FIXING THE DATE OF HEARING ON 17.12.2016 AND FROM THEN ONWARDS FOR NON - C OMPLIANCE OF THE ASSESSEE, THE CASE WAS ADJOURNED FROM TIME TO TIME UPTO 08.02.2017. THEREAFTER, THE CIT(A) DISMISSED THE APPEAL ON THE GROUND FOR NON - COMPLIANCE . M/S. ANAND AGENCY PVT.LTD., CK - 71, SALT LAKE CITY, SECTOR - II, KOLKATA - 700091. PAN - AACCA1194J VS ITO, WARD - 2(2), KOLKATA. (APPELLANT) (RESPONDENT) ITA NO.1 202 /KOL/2017 [ASSESSMENT YEAR: 2012 - 13] PAGE | 2 4. IN SUCH CIRCUMSTANCES , HAVING NO OPPORTUNITY FOR THE ASSESSEE BEFORE THE CIT(A), WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE O F THE CIT(A) FOR FRESH ADJUDICATION. THE ASSESSEE IS LIBERTY TO FILE EVIDENCES , IF ANY , IN SUPPORT OF GROUNDS RAISED IN THE FIRST APPELLATE PROCEEDINGS. GROUND NO S .2 TO 6 RAISED BY THE ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 .07.2018. SD/ - SD/ - (J.S UDHAKAR REDDY) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: - 13 .07.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT - M/S. ANAND AGENCY PVT.LTD., CK - 71, SALT LAKE CITY, SECTOR - II, KOLKATA - 700091. 2. RESPONDENT - ITO, WARD - 2(2), KOLKATA. 3. CIT - KOLKATA 4. CIT(APPEALS) - KOLKATA 5. DR: ITAT - KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA