Neminath Commercial Pvt. Ltd., , Kolkata V. ITO, Ward - 8(2), Kolkata , Kolkata

ITA 1402/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0839 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 28-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PIYUSH MUKHERJEE
• Assessee Lawyers: M SATNALIWALA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B-SMC, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO.1402/KOL/2018 [ASSESSMENT YEAR: 2005-06] NEMINATH COMMERCIAL PVT.LTD., 31, KOHINOOR, 105 PARK STREET, 6 TH FLOOR, KOLKATA-700016. PAN-AAACN8968R VS ITO, WARD-8(2), 7 TH FLOOR, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY M.SATNALIWALA, FCA RESPONDENT BY PIYUSH MUKHERJEE, ADDL. CIT SR.DR DATE OF HEARING 03.10.2018 DATE OF PRONOUNCEMENT 05 .10.2018 ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 03.01.2018 PASSED BY CIT(A)-15, KOLKATA FOR AY 2005-06. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE LD.CIT(A). LD.CIT(A) PASSED AN EX-PARTE ORDER WITHOUT CONSIDERING THE ISSUES ON MERIT. 3. HENCE, ON THE GROUND OF NATURAL JUSTICE, I SET ASIDE THIS APPEAL TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION ACCORDINGLY. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE LD.CIT(A) WITHIN ONE MONTH OF THE RECEIPT OF THIS ORDER AND THEREAFTER, TAKE NOTICE AND COOPERATE WITH THE LD.CIT(A) FOR COMPLETION OF THE ASSESSMENT, AS PER CONVENIENCE OF LD. FIRST APPELLATE AUTHORITY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 05.10.2018. SD/- (J.SUDHAKAR REDDY) ACCOUNTANT MEMBER DATE:- 05.10.2018 *AMIT KUMAR* ITA NO.1402/KOL/2018 [ASSESSMENT YEAR: 2005-06] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- NEMINATH COMMERCIAL PVT.LTD., 31, KOHINOOR, 105 PARK STREET, 6 TH FLOOR, KOLKATA-700016. 2. RESPONDENT-ITO, WARD-8(2), 7 TH FLOOR, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 1. CIT-KOLKATA 2. CIT(APPEALS)-KOLKATA 3. DR: ITAT-KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA