Macleod Fuels Private Limited, Kolkata V. ITO, Ward-3(1), Kolkata, Kolkata

ITA 1569/KOL/2014

• Counselvise Citation: 156923514 RSA 2014
• Duration Of Justice: 1 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 25-07-2014
• Court: TRIBUNAL
• Department Lawyers: MD GHYAS UDDIN JCIT LD
• Keywords: Principle of natural justice

Judgement Text

ITA NO . 1569 /KOL/2014 SMC - JSR M ESS MACLEOD FUELS P.LTD 1 IN THE INCOME TAX APPELLATE TRIBUNAL, SMC BENCH: KOLKATA BEFORE HON BLE SRI J SUDHAKAR REDDY , A M I.T.A NO . 1 569 /KOL/201 4 A.Y 20 0 3 - 04 MACLEOD FUELS PVT. LTD V S. I.T.O , WARD - 3( 1 ), KOLKAT A PAN: A ABCM 7284N ( APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT/ASSESSEE: NONE APPEARED FOR THE RESPONDENT/DEPARTMENT : MD. GHYAS UDDIN , JCIT / LD. SR. DR DATE OF HEARING: 21 - 08 - 2015 DATE O F PRONOUNCEMENT : 27 - 08 - 201 5 ORDER TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. C IT(A PPEALS ) , KOLKATA IN A PPEAL N O. 205/ CIT(A) - I / W - 3(1)/2006 - 07 DATED 28 - 04 - 2014 FOR THE ASSESSMENT YEAR 20 0 3 - 04 . 2. AFTER HEARING THE LD.DR AND PERUSING THE MATERIAL AVAILABLE ON RECORD , I FIND THAT THE FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT GIVING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE TO SUBSTANTIATE ITS CASE . I AM OF THE OPINION T HAT T HE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE 1 ST APPELLATE AUTHORITY ON THE DATES OF HEARING . HENCE, THE APPEAL IS RESTORED BACK TO THE FILE OF THE LD.CIT(A) FOR FRESH ADJUDICATION , DEN O VO , IN ACCORDANCE WITH THE LAW , AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF HEARING , ON THE GROUND OF NATURAL JUSTICE . 3 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 27 - 08 - 2015 SD/ - DATED : 27 - 08 - 2015 [ J SUDHAKAR REDDY, ACCOUNTANT MEMBER ] ITA NO . 1569 /KOL/2014 SMC - JSR M ESS MACLEOD FUELS P.LTD 2 *PP /SR.P.S. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT - M /S. MACLEOD FUELS PRIVA TE LTD 2 BAROTTO LANE, 1 ST FL., ROOM NO. 105, KOL - 69. 2 RESPONDENT : I T O W - 3( 1 ) , DWARLI HOUSE 8/2 ESPLANADE EAST, KOL - 69. 3 . THE CIT, 4 . THE CIT(A), KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, / BY ORDER A SSTT. REGISTRAR