M/s. Reproscan Tech Park LLP, Kolkata V. ACIT, Circle - 31, Kolkata, Kolkata

ITA 1400/KOL/2018

• Counselvise Citation: [2020] 112 COUNSELVISE.COM (IT) 0168 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 28-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: S K TULSIYAN
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 I.T.A NO. 1400/KOL/2018 A.Y 2012-13 REPROSCAN TECH PARK LLP 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE SHRI A. T. VARKEY, JM AND DR. (SHRI) ARJU N LAL SAINI, AM ] I.TA NO. 1400/KOL/2018 A.Y 2012-13 M/S. REPROSCAN TECH PARK LLP (PAN: AAKFR0834K) VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-31, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 10.12.2019 DATE OF PRONOUNCEMENT 01.01.2020 FOR THE APPELLANT SHRI S. K. TULSIYAN, ADVOCATE FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR ORDER PER SHRI A.T. VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(A)-9, KOLKATA DATED 25-05-2018 FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPU GNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THAT ONLY FOUR NOTICES WERE ISSU ED FIXING THE DATE OF HEARING AND THE ASSESSEE ON ALL THE OCCASIONS SUBMITTED LETTER FOR ADJOURNMENT BUT ON THE LAST OCCASION I.E. ON 21.05.2018 DESPITE FILING OF ADJOURNMENT LETTER, TH E LD. CIT(A) PASSED THE IMPUGNED ORDER EX PARTE ON 25.05.2018. THUS, THE LD. COUNSEL FOR THE ASSESSEE URGED BEFORE THE BENCH TO SET ASIDE THE EX PARTE ORDER OF LD. CIT(A) AND ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE TO SUBMIT ITS CASE BEFORE THE LD. CIT(A). ACCORDIN G TO US, THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE, WHEN THE ASSESSEE HAD MOVED THE ADJ OURNMENT APPLICATION AND DECIDED TO DISMISS THE APPEAL WITHOUT GOING INTO THE MERITS OF THE CASE, WHICH IS EX-FACIE VIOLATIVE OF NATURAL JUSTICE. THEREFORE, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FO R DE NOVO ADJUDICATION OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY WITHOUT FAIL. 2 I.T.A NO. 1400/KOL/2018 A.Y 2012-13 REPROSCAN TECH PARK LLP 2 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1ST JANUAR Y, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :1 ST JANUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. M/S. REPROSCAN TECH PARK LLP, 3 6/1A, ELGIN ROAD, KOLKATA-700 020. 2 RESPONDENT ACIT, CIRCLE-31, KOLKATA. 3. 4. 5. CIT(A)-9, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR