May Fair Plaza Pvt. Ltd., , Kolkata V. ITO, Ward - 58(3), Kolkata, Kolkata

ITA 1436/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1908 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 14-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.1436/KOL/2017 MAY FAIR PLAZA PVT. LTD. A.Y.2 010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI A.T.VARKEY, JM] ITA NO.1436/KOL/2017 ASSESSMENT YEAR : 2010-11 MAY FAIR PLAZA PVT. LTD. . -VERSUS- I.T.O., WARD-58(3), KOLKATA KOLKATA (PAN: AABCM7441D) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT: SHRI A.BHATTACHARJEE, ADDL. CIT DATE OF HEARING : 02.08.2018. DATE OF PRONOUNCEMENT : 30.08.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-24 DATED 23.05.2017 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2010-11 . 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT T HE LD. CIT(A) HAS PASSED AN EXPARTE ORDER AND THE ASSESSEE WAS PREVENTED BY SUF FICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. THE L D. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS AS REQUIRED BY LAW. HENCE WE RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTE R GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 30.08.2018. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30.08.2018. [RG SR.PS] ITA NO.1436/KOL/2017 MAY FAIR PLAZA PVT. LTD. A.Y.2 010-11 2 COPY OF THE ORDER FORWARDED TO: 1.MAY FAIR PLAZA PVT. LTD., 36A, BENTICK STREET, KO LKATA-700069. 2. I.T.O., WARD-58(3), KOLKATA. 3. C.I.T.(A)- 24, KOLKATA 4. C.I.T-(TDS), KOL KATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES