Indraprasth Suppliers Pvt. Ltd., , Kolkata V. ITO, Ward - 9(3), Kolkata , Kolkata

ITA 1494/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0800 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 12-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1494/KOL/2018 (ASSESSMENT YEAR: 2012-13) INDRAPRASTH SUPPLIERS PVT. LTD. .. APPELLANT [PAN : AACCI 7228 K ] VS. ITO, WARD-9(3), KOLKATA .............................................................RESPONDENT APPEARANCES BY: SHRI MANISH TIWARI, ADVOCATE, APPEARING ON BEHALF OF THE APPELLANT. SHRI SHANKAR HALDER, SR.DR,JCIT APPEARING ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : FEBRUARY 28 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 27 TH ,2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL BY THE ASSESSEE AND IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 3, KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 03.03.2017. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS FIXED DATES OF HEARING ON 14.02.2017 AND THE SECOND DATE OF HEARING ON 17.02.2017 AND THEREAFTER PASSED AN EX PARTE ORDER. HE HAS NOT DISPOSED OF THE CASE ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE, WE SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE CIT(A) SHALL PROCEED TO ADJUDICATE THE ISSUE AFTER GIVING THE ASSESSEE, ADEQUATE OPPORTUNITY OF BEING HEARD. 2 I.T.A. NO. 1494/KOL/2018 INDRAPRASTH SUPPLIERS PVT. LTD 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 27 TH MARCH, 2019. SD/- SD/- [ S.S. VISWANETHRA RAVI ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27.03.2019 (RS, SR. PS) COPY OF THE ORDER FORWARDED TO: 1. INDRAPRASTH SUPPLIERS PVT. LTD., 54, MUNSHI SADDARUDDIN LANE, 2 ND FLOOR, KOLKATA 700 007. 2. ITO, WARD-9(3), KOLKATA. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES