Aspire Institute , Kolkata V. I.T.O.,Ward-29(4), Kolkata

ITA 1251/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3788 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 21-11-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 23-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANUA
• Assessee Lawyers: MANISH TEWARI
• Keywords: Set aside

Judgement Text

1 ITA NO. 1251/KOL/2019 ASPIRE INSTITUTE, AY- 2013-14 , C(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL C(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1251/KOL/2019 ASSESSMENT YEAR: 2013-14 ASPIRE INSTITUTE (PAN: AASFA8839P) VS. INCOME-TAX OFFICER, WD-29(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.11.2019 DATE OF PRONOUNCEMENT 29.11.2019 FOR THE APPELLANT SHRI MANISH TEWARI, FCA FOR THE RESPONDENT SHRI JAYANTA KHANUA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-12, KOLKATA DATED 25-06-2018 FOR THE ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE SHRI MANISH TIWARI, FCA APPEARING FOR THE ASSESSEE CONTENDED THAT THE IMPUG NED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AFTER ISSUING TWO NOTICES WHICH COUL D NOT BE ACTED UPON BY THE ASSESSEE AS THE ASSESSEE DID NOT RECEIVE THE NOTICES FOR HEARIN G FOR THE REASON THAT ASSESSEE HAD SHIFTED ITS REGISTERED OFFICE AT C/O MRS. NILA BHATTACHARYA , 8B, GOBINDA AUDDY ROAD, CHETLA, KOLKATA-700 027, SO FOR THE AFORESAID REASONS IT CO ULD NOT APPEAR BEFORE THE LD. CIT(A) AND IT WAS NOT INTENTIONAL ON THE PART OF THE ASSESSEE. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPE R OPPORTUNITY BEFORE THE LD. CIT(A), THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PAR TICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY AND DIRECTED TO FURNISH THE CORRECT ADDR ESS TO THE LD CIT(A). 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH NOVEM BER, 2019. SD/-(ABY. T. VARKEY) JUDICIAL MEMBER DATED :29TH NOVEMBER, 2019 JD.(SR.P.S.) 2 ITA NO. 1251/KOL/2019 ASPIRE INSTITUTE, AY- 2013-14 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ASPIRE INSTITUTE, C/O MRS. NILA BHATTACHARYA, 8B, GOBINDA AUDDY ROAD, CHETLA, KOLKATA-700 027 2 RESPONDENT ITO, WARD-29(4) , KOLKATA. 3. 4. 5. CIT(A)-12, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR