Asansol Alloys Pvt. Ltd., Kolkata V. ITO, Wd-3(3), Kolkata, Kolkata

ITA 1221/KOL/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5180 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 26-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SHRI S.S. GODARA, HONBLE JUDICIAL MEMBER] I.T.A. NO. 1221/KOL/2017 ASSESSMENT YEAR: 2012-13 ASANSOL ALLOYS PVT. LTD..................................APPELLANT HANUMAN CHARAI P.O. BARAKAR -713324 DIST. WEST BURDWAN WEST BENGAL [PAN: AAGCA 3047 C] VS. INCOME TAX OFFICER, WARD-3(3), KOLKATA........................................................RESPONDENT APPEARANCES BY: SHRI SUBASH AGARWAL, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBAJYOTI RAY, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 17 TH , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 TH , 2020 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 9, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 28/02/2017, FOR THE ASSESSMENT YEAR 2012-13. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY 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. THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE UNDER LAW. HENCE 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 VIOLATION OF PRINCIPLES OF NATURAL JUSTICE 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF FEBRUARY, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19.02.2020 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. ASANSOL ALLOYS PVT. LTD HANUMAN CHARAI P.O. BARAKAR -713324 DIST. WEST BURDWAN WEST BENGAL 2. INCOME TAX OFFICER, WARD- 3(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 OPY OF THE ORDER FORWARDED TO: 3(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 1221/KOL/2017 ASSESSMENT YEAR: 2012-13 ASANSOL ALLOYS PVT. LTD. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES