M/s Sen & Singh Engineers, Kolkata V. A.C.I.T.,Circle-31, Kolkata

ITA 1355/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7254 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 ITA NO. 1355/KOL/2019 SEN & SINGH ENGINEERING., AY 2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( )BEFORE . , /AND . # . $ , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VAR KEY, JM] I.T.A. NO. 1355/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. SEN & SINGH ENGINEERING (PAN: ABBFS6669R) V VS. ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-31, KOLKATA. APPELLANT RESPONDENT FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR DATE OF HEARING 31.10.2019 DATE OF PRONOUNCEMENT 31.10.2019 ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) 9, KOLKATA DATED 28.03.2019 FOR AY 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING BEFORE US. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIR CUMSTANCES, WE DISPOSE OFF THE CASE EX- PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL RE PRESENTATIVE. 3. AT THE OUTSET, AFTER PERUSING THE ORDER PASSED B Y 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 NOTE THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS AND PASSED A CRYPTIC ORDER. THIS IS NOT IN ACCORDANCE WITH 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 ADEQ UATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. 2 ITA NO. 1355/KOL/2019 SEN & SINGH ENGINEERING., AY 2012-13 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST OCTOBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1)APPELLANT M/S. SEN & SINGH ENGINEERING, 355/1, UPEN BANERJEE ROAD, PARNASREE, KOLKATA-700 060 2) RESPONDENT ITO, WARD-14(3), KOLKATA. 3) CIT(A)-9, KOLKATA. (SENT THROUGH E-MAIL) 4)CIT , KOLKATA 5)DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL ) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR