Spectro Enclave Pvt. Ltd., Kolkata V. I.T.O.,Ward-5(1), Kolkata

ITA 1403/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3295 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1403/KOL/2019 ASSESSMENT YEAR: 2013-14 SPECTRO ENCLAVE PVT. LTD....................................................................................................APPELLANT [PAN: AAICS 6405 N] VS. ITO, WARD-5(1), KOLKATA........................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 06 TH , 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 27 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA [CIT(A) FOR SHORT] DATED 10.04.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. PETITIONS WERE FILED FOR ADJOURNMENT. AS IN MY VIEW THIS IS NOT THE FIT CASE FOR GRANT OF ADJOURNMENT, I REJECT THE SAME AND PROCEED TO DISPOSE OFF THIS CASE EX-PARTE QUA THE ASSESSEE ON MERITS. 3. I FIND THAT THE LD. CIT(A) HAS PASSED EX-PARTE ORDER. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 4. THE LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2 I.T.A. NO. 1403/KOL/2019 ASSESSMENT YEAR: 2013-14 SPECTRO ENCLAVE PVT. LTD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 27 TH NOVEMBER, 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27.11.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. SPECTRO ENCLAVE PVT. LTD., 16, 2 ND FLOOR, N.S. ROAD, KOLKATA-700 001. 2. ITO, WARD-5(1), KOLKATA. 3. CIT(A)-2, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES