Dharmapur Samabay Krishi Unnayan Samity Ltd., , North 24 Parganas V. ITO, Ward - 49(1), Kolkata , Kolkata

ITA 1486/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9755 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: SOUMITRA CHOUDHURY ADVOCTE
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1486/KOL/2018 ASSESSMENT YEAR: 2012-13 DHARMAPUR SAMABAY KRISHI UNNAYAN SAMITY LTD........APPELLANT VILL. & P.O.-DHARMAPUR P.S.-GAIGHATA 24-PGS(N) 743 249 [PAN : AAAJD 0218 K] INCOME TAX OFFICER, WARD-49(1), KOLKATA.......RESPONDENT APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCTE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI NICHOLAS MURMU, JCIT, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 27 TH , 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 12 TH , 2018 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)- 15, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 05/01/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. THERE IS A DELAY OF 48 DAYS IN FILING OF THIS APPEAL. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THIS APPEAL ON TIME. HENCE THE DELAY IS CONDONED AND APPEAL ADMITTED. 3. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). AN AFFIDAVIT GIVING THE REASON FOR DELAY HAS BEEN FILED. UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, WE 2 I.T.A. NO. 1486/KOL/2018 ASSESSMENT YEAR: 2012-13 DHARMAPUR SAMABAY KRISHI UNNAYAN SAMITY LTD DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO- OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 12 TH DAY OF DECEMBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 12.12.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. DHARMAPUR SAMABAY KRISHI UNNAYAN SAMITY LTD VILL. & P.O.-DHARMAPUR P.S.-GAIGHATA 24-PGS(N) 743 249 2. INCOME TAX OFFICER, WARD-49(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 I.T.A. NO. 1486/KOL/2018 ASSESSMENT YEAR: 2012-13 DHARMAPUR SAMABAY KRISHI UNNAYAN SAMITY LTD