Biglife Estates Private Limited, Kolkata V. ITO, Ward - 9(2), Kolkata, Kolkata

ITA 1570/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4454 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M GHOSH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1570/KOL/2017 [ASSESSMENT YEAR: 2012-13] BIGLIFE ESTATES PVT.LTD., 187, RABINDRA SARANI, 1 ST FLOOR, KOLKATA-700007. PAN-AAFCB0678K VS ITO, WARD-9(2), AAYAKAR BHAWAN, 5 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. M.GHOSH, SR.DR DATE OF HEARING 05.09.2018 DATE OF PRONOUNCEMENT 24 .10.2018 ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 05.03.2018 PASSED BY CIT(A)-16, KOLKATA FOR AY 2014-15 U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). NONE WAS APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. 2. AFTER PERUSING THE ORDER OF LD.CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORISED REPRESENTATIVE HAS APPEARED BEFORE LD. CIT(A) AND HENCE AN EX- PARTE ORDER WAS PASSED. AS THE LD. CIT(A) HAS NOT DISPOSED OF THE CASE ON MERITS, WE 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 GROUND OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD.CIT(A) WITHIN ONE MONTH OF THE RECEIPT OF THIS ORDER EITHER BY HIMSELF OR THROUGH THE AR TO TAKE NOTICE AND COOPERATE WITH THE LD.CIT(A) IN DISPOSING OF THIS APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24.10.2018. SD/- SD/- (S.S.VISWANETHRA RAVI) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO.1570/KOL/2017 [ASSESSMENT YEAR: 2012-13] PAGE | 2 DATE:- 24.10.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- BIGLIFE ESTATES PVT.LTD., 187, RABINDRA SARANI, 1 ST FLOOR, KOLKATA-700007. 2. RESPONDENT-ITO, WARD-9(2), AAYAKAR BHAWAN, 5 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 1. CIT-KOLKATA 2. CIT(APPEALS)-KOLKATA 3. DR: ITAT-KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA