Ankita Financial Services (P) Ltd. [For Sursadhna Vyaapar (P) Ltd., since amalgamated], Kolkata V. ITO, Ward - 2(4), Kolkata , Kolkata

ITA 1604/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8766 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 26-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MADHU MALATI GHOSH
• Assessee Lawyers: A K TIBREWAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO. 1604/KOL/2018 ANKITA FINANCIAL SERVICES PVT. LTD, AY 2007-08 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH: KOLKATA ( ) BEFORE . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1604/KOL/2018 ASSESSMENT YEAR: 2007-08 ANKITA FINANCIAL SERVICES PVT. LTD. (PAN: AAJCS5581Q) VS. INCOME-TAX OFFICER, WD-2(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 20.12.2018 DATE OF PRONOUNCEMENT 20.12.2018 FOR THE APPELLANT SHRI A. K. TIBREWAL, FCA FOR THE RESPONDENT SMT. MADHUMALATI GHOSH, ADDL. C IT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-1, KOLKATA DATED 31.05.2018 FOR AY 2007-08. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND NO NOTICE FOR HEARING WAS SERVED ON THE ASSESSEE SO, THE ASSESSEE COULD NOT PRESENT ITSELF THROUGH I TS LD. AR BEFORE THE LD. CIT(A) PROMPTING THE LD. CIT(A) TO DISPOSE OF THE APPEAL EX PARTE. IT WAS BROUGHT TO OUR NOTICE THAT THRICE THE APPEAL WAS FIXED IN THE MONTH OF MAY, 2018 (I.E. ON 17.05.2018, 24.05.2018 & 30.05.2018) AND THEREAFTER THE LD.CIT(A) DISMISSED THE APPEAL I N HURRY. WE NOTE THAT WITHIN A SPAN OF 13 DAYS, THREE HEARING WAS FIXED AND AN EX-PARTE OR DER WAS PASSED BY LD.CIT(A). ACCORDING TO ASSESSEE, NO NOTICE WAS RECEIVED BY TH E ASSESSEE. SINCE THERE IS A REASONABLE CAUSE FOR ASSESSEE NOT APPEARING BEFORE THE LD. CIT (A) AND THE LD. CIT(A) PASSED THE ORDER EX PARTE WITHOUT GOING INTO THE MERITS OF THE CASE. SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE LD. CIT(A) HAS NOT DECIDED THE QUESTI ON OF FACTS AND LAW RAISED BY THE ASSESSEE, WE ARE INCLINED TO SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO 2 ITA NO. 1604/KOL/2018 ANKITA FINANCIAL SERVICES PVT. LTD, AY 2007-08 THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL AFR ESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW . AND WITH A DIRECTION TO ASSESSEE TO APPEAR BEFORE LD.CIT(A) ON 28.01.2019 AND THEREAFTE R THE LD.CIT(A) TO FIX THE APPEAL AND TO DISPOSE OF THE APPEAL IN ACCORDANCE TO LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (A. T. VARKEY) JUDICIAL MEMBER DATED: 20 TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT ANKITA FINANCIAL SERVICES PVT. LTD., RO OM NO. 40, 4 TH FLOOR, MARTIN BURN HOUSE, 1, R. N. MUKHERJEE ROAD, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-2(4), KOLKATA. 3 4 5 CIT(A)-1, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR