Softlink Shoppers Private Limited , Kolkata V. ITO, Ward - 9(4), Kolkata , Kolkata

ITA 1282/KOL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8411 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 10-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1. ITA No. 1282/Kol/2018 AY 2012-13 M/s. Softlink Shoppers P.Ltd. आयकर अपील य अ धकरण, कोलकाता पीठ ‘ B ’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH ‘ B ’ , KOLKATA सम : ी मनीष बोरड, लेखा सद य एवं ी संजय शमा या यक सद य Before: Shri Manish Borad, Accountant Member, and Shri Sonjoy Sarma, Judicial Member आयकर अपील सं.य/ ITA No. 1282/Kol/2018 Assessment Year:2012-13 M/s.Softlink Shoppers Private Ltd. 51 Nalini Seth Road, 5 th Fl., Kolkata-700 007. बनाम V/s. I.T.O. Ward 9(4), Aaykar Bhawan, P-7 Chowringhee Square, Kolkata-700 069. PAN: AAQCS 4924G अपीलाथ /Appellant .. यथ /Respondent अपीलाथ क ओर से/By Appellant None यथ क ओर से/By Respondent Shri Sudipta Guha, CIT, Ld.DR स ु नवाई क तार ख/Date of Hearing 10-08-2022 घोषणा क तार ख/Date of Pronouncement 11-08 -2022 आदेश /O R D E R Per Sonjoy Sarma, JM : This is an appeal filed by the assessee against the order dated 24- 01-2018 passed by the ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)], 18, Kolkata for the AY 2012-13. 2. ITA No. 1282/Kol/2018 AY 2012-13 M/s. Softlink Shoppers P.Ltd. 2. When the case was called for, none appeared on behalf of the assessee. On perusal of records shows that number of opportunities have been given to the assessee, but there is no compliance on the part of assessee/appellant. It seems that the assessee is not interested to pursue this appeal. Therefore, we decided to adjudicate/dispose off the appeal filed by the assessee with the assistance of the Ld.DR and material available on record. The ld. DR vehemently argued in support of the orders of the lower authorities. 3. The assessee has raised the following grounds:- 1. For that the Ld. CIT (A) erred in deciding the appeal ex- parte without allowing the appellant any proper opportunity of being heard. 2. For that the appellant craves leave to produce additional evidences in terms of Rule 46A of the Income Tax Rules 1962. 3. For that the order passed by the Ld. CIT (A) is bad in law since the Ld. CIT (A) has not decided the issues ground wise in respect of the grounds raised by the appellant in the Memo of Appeal. 4. For that the Ld. CIT (A) is bad in law since the order passed is not any speaking order nor the Ld. ClT(A) has looked into the assessment records and relevant materials to conclude that the order of the Ld. AO cannot be interfered with. 5. For that on the facts and in the circumstances of the case the order passed by the Ld. ClT (A) is not maintainable. 6. For that the order of the Ld. AO be modified and the assessee be given relief prayed for. 7. For that the assessee craves leave to add, alter or amend any ground before or at the time of hearing. 4. We have heard the Ld. Departmental Representative and perused the record placed before us. While going through the records of the case and perusing the impugned order passed by the ld. CIT-A, we find that the order passed by the ld. CIT(A) is an ex parte order without considering the 3. ITA No. 1282/Kol/2018 AY 2012-13 M/s. Softlink Shoppers P.Ltd. submissions of the assessee. The appellant assessee did not get sufficient opportunity to submit/file necessary documents and submissions before the ld. CIT(A). We, therefore, under the given factual circumstances of the case are of the view that since the order of the ld. CIT(A) is an ex parte and no fruitful discussion has been made on merits of the case. We, therefore, in the interest of justice remand the matter back to the file of the ld. CIT(A) for deciding the issue(s) raised before us afresh by way a speaking order. We also direct the assessee to remain vigilant on receiving and responding the notice(s) of hearing of the ld. CIT(A) and should not request for any adjournment unless otherwise required for reasonable cause and should also file all requisite documents, if any, to the ld. CIT(A) so as to facilitate/adjudicate the issue(s) afresh by a reasoned order. Needless to mention that the assessee should be given proper opportunity of being heard. 5. Grounds raised by the assessee are allowed for statistical purpose. प रणामत: नधा रती क अपील सांि यक उ दे य से मंज ू र क जाती है। 6. In the result, the appeal of the assessee is allowed for statistical purpose. आदेश ख ु ले यायपीठ म दनांक 11-08-2022 को उ घो षत। The order pronounced in the open Court on 11-08-2022 Sd/- Sd/- मनीष बोरड, लेखा सद य संजय शमा या यक सद य (MANISH BORAD) (SANJOY SARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER दनांक /Dated : 11-08-2022 **PP/SPS 4. ITA No. 1282/Kol/2018 AY 2012-13 M/s. Softlink Shoppers P.Ltd. आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1.अपीलाथ /Appellant/Assessee: M/s.Softlink Shoppers Private Ltd. 51 Nalini Seth Road, 5 th Fl., Kolkata-700 007. 2. यथ /Respondent/Revenue: I.T.O. Ward 9(4), Aaykar Bhawan, P-7 Chowringhee Square, Kolkata-700 069. . 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त- अपील / CIT (A) 5. वभागीय त न ध, आयकर अपील य अ धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड फाइल / Guard file. /True Copy By order/आदेश से, Assistant Registrar ITAT, Kolkata