M/S. Ginza Industries Ltd., Kolkata V. DCIT, Circle-6(1), Kolkata

ITA 1468/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0582 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 14-06-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: BRIJESH KUMAR SINGH

Judgement Text

1 ITA NO.1468/KOL/2019 GINZA INDUSTRIES LTD., AY 2012-13 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE HONBLE SHRI P. M. JAGTAP, VICE PRESIDENT A ND HONBLE SHRI A. T. VARKEY, JM] I.T.A. NO. 1468/KOL/2019 ASSESSMENT YEAR: 2012-13 GINZA INDUSTRIES LTD. (PAN: AABCG0675P) VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-6(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 13.07.2021 DATE OF PRONOUNCEMENT 16.07.2021 FOR THE APPELLANT SHRI BRIJESH KUMAR SINGH, ADVOCAT E FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF THE LD. CIT(A)-7, KOLKATA DATED 02.05.2019 FOR AY 2012-13. 2. AT THE OUTSET, THE LD. AR SHRI BRIJESH KUMAR SIN GH, ADVOCATE POINTED OUT THAT THE ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER AND TH E ASSESSEE HAS BEEN GIVEN ONLY ONE OPPORTUNITY FIXING THE CASE ON 10.04.2019 AND THERE AFTER HE HAS PASSED THE ORDER ON 02.05.2019. THEREFORE, HE PRAYED THAT THE ASSESSEE SINCE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A), THE APPEAL BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). PER CONTRA, THE LD. DR DOES NOT HAVE ANY OBJECTION IF THE APPEA L IS RESTORED BACK TO THE LD. CIT(A). 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUG H THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) HAS NOTED IN PARA 3 OF THE IMPUGNED ORDER THAT THE CASE WAS FIXED ON 10.04.2019 AND 02.05.2019 SINCE N ONE WAS PRESENT IN THE APPELLATE PROCEEDINGS HE WAS PLEASED TO DISMISS THE APPEAL OF THE ASSESSEE BY PASSING AN ORDER ON THE SAME DAY I.E. ON 02.05.2019. IT HAS TO BE KEPT IN MIND THE APPEAL IS A STATUTORY RIGHT OF THE ASSESSEE. THE APPELLATE PROCEEDING WOULD BECOME IL LUSORY IF THE LD. CIT(A) DOES NOT GIVE PROPER OPPORTUNITY TO THE ASSESSEE, THEREFORE, IN T HE INTEREST OF JUSTICE AND FAIRPLAY, WE SET 2 ITA NO.1468/KOL/2019 GINZA INDUSTRIES LTD., AY 2012-13 ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE A PPEAL BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION THAT DECIDE THE APPEAL AFTER GIVIN G PROPER OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO FILE WR ITTEN SUBMISSION AND DOCUMENTS IN SUPPORT OF ITS CLAIM AND IN ACCORDANCE TO LAW SO THAT LD. C IT(A) CAN PASS AN APPELLATE ORDER IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES . ORDER IS PRONOUNCED IN THE OPEN COURT ON 16 TH JULY, 2021. SD/- SD/- (P. M. JAGTAP) (A. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED: 16 TH JULY, 2021 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT GINZA INDUSTRIES LTD., C/O PAWAN KUM AR AGARWAL, FCA C/O AGARWAL SANGENERIA & CO. 7, RABINDRA SARANI, 5 TH FLOOR, ROOM NO. 513, KOLKATA-700 001. 2 RESPONDENT . DCIT, CIRCLE-6(1), KOLKATA. 3. CIT (A)-7, KOLKATA. (SENT THROUGH E-MAIL) 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SENIOR PVT. SECRETARY/DDO