Guru Vincom Pvt. Ltd., Kolkata V. I.T.O.,Ward-6(4), Kolkata

ITA 1485/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5259 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 17-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANISH TIWARI FCA SH DH
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, JUDICIAL MEMBER] I.T.A. NO. 1485/KOL/2019 ASSESSMENT YEAR: 2008-09 GURU VINCOM PVT. LTD. ............................................................................................APPELLANT [PAN: AACCG 9097 N] VS. ITO, WARD-6(4), KOLKATA......................................................................................RESPONDENT APPEARANCES BY: SH. MANISH TIWARI, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 31 ST , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 31 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM : THIS APPEAL IS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-17, KOLKATA [CIT(A) FOR SHORT] DATED 21.03.2017. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT, THE ADDRESS OF THE ASSESSEE HAS CHANGED AND BOTH THE AO AS WELL AS THE LD. CIT(A) TRIED TO SERVE THE NOTICES AT THE OLD ADDRESS AND AS THE ASSESSEE HAS NOT APPEARED, THEY PASSED EX-PARTE ORDERS. NO PROPER OPPORTUNITY OF BEING HEARD WAS GIVEN TO THE ASSESSEE. THE LD. CIT(A) HAS ALSO NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTION IS NOT PERMISSIBLE IN LAW. THE LD. COUNSEL FOR THE ASSESSEE SUBMITS THAT THE CASE MAY BE RESTORED TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE LD. DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. AO AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THE STAGE OF THE ASSESSMENT ITSELF. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 1485/KOL/2019 ASSESSMENT YEAR: 2008-09 GURU VINCOM PVT. LTD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST OCTOBER, 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31.10.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. GURU VINCOM PVT. LTD., 67, CANAL CIRCULAR ROAD, KOLKATA-700 054. 2. ITO, WARD-6(4), KOLKATA. 3. CIT- 4. CIT(A)-24, KOLKATA. (SENT THROUGH MAIL) 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES