M/s Panditpur Samabay Krishi Unnayan Samity Ltd., Krishnanagar V. A.C.I.T.,Circle-41, Kolkata

ITA 1321/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2362 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 30-09-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA VIRTUAL COURT HEARING (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S.S. GODARA, HONBLE JUDICIAL MEMBER) ITA NO. 1321/KOL/2019 ASSESSMENT YEAR: 2014-15 M/S. PANDITPUR SAMABAY KRISHI UNNAYAN SAMITY LTD................................APPELLANT DHUBALIA, KRISHNANAGAR NADIA (W.B.) - 741140 [PAN : AACA[ 6931 G] VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-41, NADIA.......................RESPONDENT APPEARANCES BY: SHRI SUNIL SURANA, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBAJYOTI RAY, JCIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 30 TH , 2020 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 12, KOLKATA, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 01/04/2019, FOR THE ASSESSMENT YEAR 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS AND ON PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE IN LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF VIOLATIONS OF THE PRINCIPLES OF NATURAL JUSTICE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 25 TH DAY OF NOVEMBER, 2020. SD/- SD/- [ S. S. GODARA ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25.11.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. PANDITPUR SAMABAY KRISHI UNNAYAN SAMITY LTD DHUBALIA, KRISHNANAGAR NADIA (W.B.) - 741140 2. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. PANDITPUR SAMABAY KRISHI UNNAYAN SAMITY LTD M/S. PANDITPUR SAMABAY KRISHI UNNAYAN SAMITY LTD ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -41, NADIA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 1321/KOL/2019 ASSESSMENT YEAR: 2014-15 M/S. PANDITPUR SAMABAY KRISHI UNNAYAN SAMITY LTD . TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES