M/s. Aryadeep Textiles Pvt. Ltd., , Kolkata V. ITO, Ward - 14(1), Kolkata , Kolkata

ITA 1298/KOL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8410 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 1 month(s) 29 day(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: 12-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

1. ITA No. 1298/Kol/2018 AY 2012-13 M/s. Aryadeep Textiles 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. 1298/Kol/2018 Assessment Year:2012-13 M/s. Aryadeep Textiles P.Ltd. 27/1 Chinar Park Kolkata-700157. बनाम V/s. I.T.O. Ward 14(1), Aaykar Bhawan Poorva, 110 Shantipally, Kolkata- 700107. PAN: AAKCA 2518C 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 19-09- 2016 passed by the ld. Commissioner of Income-tax (Appeals), [in short, the ld. CIT(A)], 5, Kolkata for the AY 2012-13. 2. ITA No. 1298/Kol/2018 AY 2012-13 M/s. Aryadeep Textiles 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 appellant assessee. It seems that the appellant 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. We have heard the contention of the ld. DR 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 submissions of the assessee. 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 set aside the impugned order and remand the matter back to the file of the ld. CIT(A) for deciding the issues 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. 4. Grounds raised by the assessee are allowed for statistical purpose. 3. ITA No. 1298/Kol/2018 AY 2012-13 M/s. Aryadeep Textiles P.Ltd. . प रणामत: नधा रती क अपील सांि यक उ दे य से मंज ू र क जाती है। 5. 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 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1.अपीलाथ /Appellant/Assessee: M/s. Aryadeep Textiles P.Ltd. 27/1 Chinar Park, Kolkata-700157. . 2. यथ /Respondent/Revenue: I.T.O. Ward 14(1), Aaykar Bhawan Poorva, 110 Shantipally, Kolkata-700107. 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