Jagadhatri Tracon Pvt. Ltd., Kolkata V. D.C.I.T., Central Circle - 4(3), Kolkata, Kolkata

ITA 13/KOL/2023

AI Insights

The case involves Jagadhatri Tracon Pvt. Ltd, the appellant, contesting an ex parte order from the Commissioner of Income Tax (Appeals)-21, Kolkata, concerning the assessment year 2012-13. The appellant's counsel argued that an adjournment application was filed on the hearing date, which was not considered by the CIT(A), leading to the ex parte decision. The Departmental Representative did not object to the request for a fresh hearing. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128130 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 20-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 08-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.13/Kol/2023 Assessment year: 2012-13 Jagadhatri Tracon Pvt. Ltd...............................................................Appellant Room No.15B, Everest House, 46C, Chowringheee Road, Kolkata-700071. [PAN: AABCJ3627L] vs. DCIT, Central Circle-4(3), Kolkata......................................................Respondent Appearances by: Shri Ravi Tulsiyan, FCA, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 21, 2023 Date of pronouncing the order : May 01, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 24.11.2022 of the Commissioner of Income Tax (Appeal)-21, Kolkata [hereinafter referred to as the ‘CIT(A)’] passed in ITA No.CIT(A), Kolkata-21/10435/2016-17 u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee has brought our attention to the impugned order of the CIT(A) to submit that the same was an ex parte order. The ld. counsel has further brought our attention to the acknowledgement for filing of application for adjournment to submit that on the date of hearing the assessee had filed an adjournment application. However, the ld. CIT(A) without considering the I.T.A No.13/Kol/2023 Assessment year: 2012-13 Jagadhatri Tracon Pvt. Ltd 2 same has passed the impugned ex parte order. The ld. counsel has submitted that in the interest of justice, the assessee may be given an opportunity to present his case before the CIT(A). The ld. DR has not objected to the same. 3. In view of the above discussion, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that the ld. CIT(A) will give proper opportunity to the assessee to present his case. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 1 st May, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 01.05.2023. RS Copy of the order forwarded to: 1. Jagadhatri Tracon Pvt. Ltd 2. DCIT, Central Circle-4(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches