M/s. Pushpdant Commodeal (P) Ltd., , Kolkata V. ITO, Ward - 5(2), Kolkata , Kolkata

ITA 1509/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4503 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 13-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• 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. 1509/KOL/2018 (ASSESSMENT YEAR: 2012-13) M/S. PUSHPDANT COMMONDEAL (P) LTD... APPELLANT [PAN : AAFCP 8153 M ] VS. ITO, WARD-5(2), KOLKATA .............................................................RESPONDENT APPEARANCES BY: NONE SHRI RADHE SHYAM, CIT-DR, APPEARING ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : FEBRUARY 28 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 20 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) - 10, KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 28.02.2018. 2. WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. THEREFORE, WE PROCEED TO HEAR THE LD. DR AND TO PASS ORDER ON THE MATERIALS AVAILABLE ON RECORD. 3. HEARD THE LD. DR. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT DISPOSING OF THE CASE ON MERITS. HE SIMPLY DISMISSED THE APPEAL FOR NON- PROSECUTION. 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 SUBJECT TO PAYMENT OF COSTS OF RS.5,000/- BY THE ASSESSEE IN FAVOUR OF PRIME MINISTER RELIEF FUND. THE CIT(A) 2 I.T.A. NO. 1509/KOL/2018 M/S. PUSHPDANT COMMONDEAL (P) LTD SHALL SATISFY HIMSELF THE PAYMENT OF COSTS AND PROCEED TO ADJUDICATE THE ISSUE AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 20 TH MARCH, 2019. SD/- SD/- [ S.S. VISWANETHRA RAVI ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED :20.03.2019 (RS, SR. PS) COPY OF THE ORDER FORWARDED TO: 1. M/S. PUSHPDANT COMMONDEAL (P) LTD., 309, B.B. GANGULY STREET, 2 ND FLOOR, KOLKATA 700 012. 2. ITO, WARD-5(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES