Piyush Suppliers (P) Ltd., Kolkata V. I.TO.,Ward-2(3), Kolkata

ITA 1280/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2465 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-11-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 27-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 1280/KOL/2019 PIJUSH SUPPLIERS (P) LTD. AY- 2009-10 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1280/KOL/2019 ASSESSMENT YEAR: 2009-10 PIJUSH SUPPLIERS (P) LTD. (PAN: AABCP7048P) VS. INCOME-TAX OFFICER, WARD-2(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 25.11.2019 DATE OF PRONOUNCEMENT 04.12.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-15, KOLKATA DATED 18-03-2019 FOR THE ASSESSMENT YEAR 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE L D. CIT(A) AND THAT ONLY TWO NOTICES WERE ISSUED FIXING THE DATE OF HEARING ON 04.03.201 9 AND 13.03.2019 WHICH IS WITHIN A SHORT SPAN OF A FORTNIGHT. NO PROOF FOR SERVICING OF NOTICE UPON THE ASSESSEE COULD BE BROUGHT TO MY NOTICE BY THE LD. DR AT THE TIME OF H EARING. THUS, ACCORDING TO ME, THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE, WITHOUT GIVIN G REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF NATURAL JUSTICE. 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 OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN ACCO RDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY . 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 4 TH DECEMBER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER JD.(SR.P.S.) DATED :4TH DECEMBER, 2019 2 ITA NO. 1280/KOL/2019 PIJUSH SUPPLIERS (P) LTD. AY- 2009-10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. PIJUSH SUPPLIERS (P) LTD., 4, B . B. D. BAG (EAST), STEPHEN HOUSE, 2 ND FLOOR, ROOM NO. 24, KOLKATA-700 001. 2 RESPONDENT INCOME-TAX OFFICER, WARD-2(3), KOLKA TA. 3. 4. 5. CIT(A)-15, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR