Bipadtarini Commercial Pvt. Ltd., Howrah V. I.T.O.,Ward-5(3), Kolkata

ITA 1419/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3293 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 10-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI RAY
• Assessee Lawyers: ASHISH RUSTAGI
• 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. 1419/KOL/2019 ASSESSMENT YEAR: 2006-07 BIPADTARINI COMMERCIAL PVT. LTD...................................................................................APPELLANT [PAN: AACCB 7873 M] VS. ITO, WARD-5(3), KOLKATA........................................................................RESPONDENT APPEARANCES BY: SH. ASHISH RUSTAGI, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 07 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)-21, KOLKATA [CIT(A) FOR SHORT] DATED 01.04.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2006-07. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND BOTH CIT(A) AS WELL AS THE AO HAVE PASSED EX-PARTE ORDERS. THE ASSESSEE DEMONSTRATED BEFORE ME THAT THE HE WAS PREVENTED FROM SUFFICIENT CAUSE FROM APPEARING BEFORE THE LOWER AUTHORITIES. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, I SET ASIDE THIS MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE AO IS DIRECTED TO PASS A FRESH ASSESSMENT ORDER ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. 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 2 I.T.A. NO. 1419/KOL/2019 ASSESSMENT YEAR: 2006-07 BIPADTARINI COMMERCIAL PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. BIPADTARINI COMMERCIAL PVT. LTD., 106, GIRISH GHOSH ROAD, BELURMATH, HOWRAH-711 202. 2. ITO, WARD-5(3), KOLKATA. 3. CIT(A)-21, 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