Laxmipati Vinimay Pvt. Ltd., , Siliguri V. ITO, Ward - 2(3), Kolkata , Kolkata

ITA 1621/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9512 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 27-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO. 1621/KOL/2018 LAXMIPATI VINIMAY PVT. LTD, AY 2014-15 , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH: KOLKATA ( ) BEFORE . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1621/KOL/2018 ASSESSMENT YEAR: 2014-15 LAXMIPATI VINIMAY PVT. LTD. (PAN: AABCL4282F) VS. INCOME-TAX OFFICER, WD-2(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 19.12.2018 DATE OF PRONOUNCEMENT 19.12.2018 FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI BAIJNATH SINGH, ADDL. CIT ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-1, KOLKATA DATED 25.06.2018 FOR AY 2014-15. 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 ASSESSEES POSTAL ADDRESS IS AT SILIGURI AND THE NOTICES ISSUED BY THE LD. CIT(A) WAS RECEIVED SUBSE QUENT TO THE DATE FIXED FOR HEARING OR ONE DAY BEFORE THE DATE OF HEARING SO, THE ASSESSEE COULD NOT PRESENT ITSELF THROUGH ITS LD. AR BEFORE THE LD. CIT(A) PROMPTING THE LD. CIT(A) T O DISPOSE OF THE APPEAL EX PARTE. WE NOTE THAT THE ASSESSEES ADDRESS IS AT SILIGURI AND THE ASSESSEE HAS RECEIVED SOME NOTICE AFTER THE DATE FIXED FOR HEARING OR A DAY BEFORE THE HEAR ING. SO, THE ASSESSEE COULD NOT INFORM THE LD. AR ABOUT THE DATE OF HEARING, WHICH RESULTED IN THE LD. CIT(A) DISMISSING THE APPEAL EX PARTE. SINCE THERE IS A REASONABLE CAUSE FOR ASSES SEE/LD. AR OF THE ASSESSEE NOT APPEARING BEFORE THE LD. CIT(A), WE SET ASIDE THE ORDER OF TH E LD. CIT(A). SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE LD. CIT(A) HAS NOT DEC IDED THE QUESTION OF FACTS AND LAW RAISED BY THE ASSESSEE, WE ARE INCLINED TO SET ASIDE THE O RDER OF LD. CIT(A) AND REMAND THE MATTER 2 ITA NO. 1621/KOL/2018 LAXMIPATI VINIMAY PVT. LTD, AY 2014-15 BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE AP PEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCOR DANCE 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: 19THDECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT LAXMIPAT VINIMAY PVT. LTD., GROUND FLOO R, SEFALI SADAN, S.F. ROAD, SILIGURI-743005. 2 RESPONDENT ITO, WARD-2(3), 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