Adambandh Krishi Unnayan Samity Ltd., , Hooghly V. ITO, Ward - 24(4), Hooghly , Hooghly

ITA 1250/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8764 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO. 1250/KOL/2018 ADAMBANDH KRISHI UNNAYAN SAMITY LTD., AY 2013-14 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C (SMC) BENCH: KOLKATA ( ) BEFORE . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1250/KOL/2018 ASSESSMENT YEAR: 2013-14 ADAMBANDH KRISHI UNNAYAN SAMITY LTD. (PAN: AAAAA2455N) VS. INCOME-TAX OFFICER, WD-24(4), HOOGHLY APPELLANT RESPONDENT DATE OF HEARING 20.12.2018 DATE OF PRONOUNCEMENT 20.12.2018 FOR THE APPELLANT SHRI ANIL KOCHAR, ADVOCATE FOR THE RESPONDENT SMT. MADHUMALATI GHOSH, ADDL. C IT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-6, KOLKATA DATED 15.03.2018 FOR AY 2013-14. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND NO NOTICE FOR HEARING WAS SERVED ON THE ASSESSEE SO, THE ASSESSEE COULD NOT PRESENT ITSELF THROUGH I TS LD. AR BEFORE THE LD. CIT(A) PROMPTING THE LD. CIT(A) TO DISPOSE OF THE APPEAL EX PARTE. IT WAS BROUGHT TO OUR NOTICE THAT ONLY TWICE THE APPEAL WAS FIXED FOR HEARING I.E. ON 22.0 2.218 & 14.03.2018 AND THEREAFTER THE IMPUGNED EX-PARTE ORDER WAS PASSED IN A HURRY WITHO UT SERVING NOTICE ON ASSESSEE. SINCE THERE IS A REASONABLE CAUSE FOR ASSESSEE NOT APPEAR ING BEFORE THE LD. CIT(A) AND THE LD. CIT(A) PASSED THE ORDER EX PARTE WITHOUT GOING INTO THE MERITS OF THE CASE. SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE LD. CIT (A) HAS NOT DECIDED THE QUESTION OF FACTS AND LAW RAISED BY THE ASSESSEE, WE ARE INCLIN ED TO SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A ) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. AND 2 ITA NO. 1250/KOL/2018 ADAMBANDH KRISHI UNNAYAN SAMITY LTD., AY 2013-14 WITH A DIRECTION TO ASSESSEE TO APPEAR BEFORE LD CI T(A) ON 25.02.2019 AND THEREAFTER THE LD.CIT(A) TO FIX THE APPEAL FOR HEARING AND DISPOSE OF THE APPEAL IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 20 TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT ADAMBANDH KRISHI UNNAYAN SAMITY LTD., V ILL, MATHADANGA, P.O. MAYAPUR, ARAMBAGH, HOOGHLY-712 413. 2 RESPONDENT ITO, WARD-24(4), HOOGHLY. 3 4 5 CIT(A)-6, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR