Brijdham Commodities Pvt. Ltd., , Kolkata V. ITO, Ward - 5(3), Kolkata , Kolkata

ITA 1609/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7008 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 13-03-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 26-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: YASH VARDHAN BAID
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1609/KOL/2018 ASSESSMENT YEAR: 2008-09 BRIJDHAM COMMODITIES PVT. LTD..........APPELLANT 313, TODI CHAMBERS 2, LAL BAZAR STREET KOLKATA - 700 001 [PAN : AACCB 7772 R] INCOME TAX OFFICER, WARD-5(3), KOLKATA...........................................................RESPONDENT APPEARANCES BY: SHRI YASH VARDHAN BAID, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADLL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 13 TH , 2019 DATE OF PRONOUNCING THE ORDER : APRIL 26 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 2, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 05/06/2018, FOR THE ASSESSMENT YEAR 2008-09. 2. AFTER HEARING THE RIVAL CONTENTIONS AND PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, I 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 GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 2 I.T.A. NO. 1609/KOL/2018 ASSESSMENT YEAR: 2008-09 BRIJDHAM COMMODITIES PVT. LTD 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 26 TH DAY OF APRIL, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 26.04.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. BRIJDHAM COMMODITIES PVT. LTD 313, TODI CHAMBERS 2, LAL BAZAR STREET KOLKATA - 700 001 2. INCOME TAX OFFICER, WARD-5(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES