M/s. Manthan Broadband Services Pvt. Ltd., , Kolkata V. DCIT, Circle - 2(1), Kolkata , Kolkata

ITA 1622/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1347 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 30-07-2018
• Court: TRIBUNAL

Judgement Text

1 ITA NO.1622/KOL/2018 M/S. MANTHAN BROADBAND SERVICES PVT. LTD., AY 2014- 15 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1622/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. MANTHAN BROADBAND SERVICES PVT. LTD. (PAN: AADCM4565G) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 11.03.2019 DATE OF PRONOUNCEMENT 15.03.2019 FOR THE APPELLANT SHRI PUNIT AGARWAL, CA FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-1, KOLKATA DATED 14.06.2018 FOR AY 2014-15. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER. ACCORDING TO LD. COUNSEL, THE A SSESSEE WAS NOT GIVEN PROPER OPPORTUNITY TO PRESENT ITS CASE DURING THE APPEAL AND FOR BUTTR ESSING THIS POINT HE DREW OUR ATTENTION TO THE FACT THAT THE FIRST DATE OF HEARING WAS FIXED O N 22.05.2018 AND THEREAFTER ON 29.05.2018. THE LD. CIT(A) ACKNOWLEDGES THAT THE ASSESSEE HAD F ILED AN ADJOURNMENT APPLICATION ON 29.05.2018. ACCORDING TO LD. COUNSEL, THEREAFTER T HE MATTER WAS FIXED ON 10.06.2018 AND TAKING NOTE THAT NONE APPEARED ON BEHALF OF THE ASS ESSEE, THE LD. CIT(A) DISMISSED THE APPEAL ACCORDING TO LD. COUNSEL, THE DATE 10.06.20 18 FALLS ON SUNDAY, THEREFORE, ACCORDING TO LD. COUNSEL, THE GROUND ON WHICH THE LD. CIT(A) DISMISSED THE APPEAL FOR THE ABSENCE OF LD. AR OF THE ASSESSEE ON SUNDAY I.E. ON 10.06.2018 IS PER SE ERRONEOUS. THE LD. CIT, DR 2 ITA NO.1622/KOL/2018 M/S. MANTHAN BROADBAND SERVICES PVT. LTD., AY 2014- 15 COULD NOT CONTROVERT THIS FACT SO, WE NOTE THAT THE HEARING WAS FIXED FOR THREE DAYS AND SINCE THE LD. CIT(A) TOOK NOTE THAT ON 10.06.2018 NONE AP PEARED ON BEHALF OF THE ASSESSEE, HE WAS PLEASED TO DISMISS THE APPEAL EX PARTE. WE NOT E THE DATE ON WHICH THE LAST DATE OF HEARING WAS ON 10.06.2018 WHICH WAS A SUNDAY, HENCE , THE ASSESSEE COULD NOT BE ASSUMED TO BE PRESENT ON A HOLIDAY BEFORE THE LD. CIT(A). THEREFORE, WE FIND FORCE IN THE SUBMISSION OF THE LD. AR AND WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) TO ADJUDICAT E THE APPEAL ON MERITS AFRESH AFTER PROVIDING OPPORTUNITY OF HEARING TO THE ASSESSEE. T HEREFORE, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2019. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15TH MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. MANTHAN BROADBAND SERVICES PVT. LT D., 3 RD FLOOR, BENGAL CHEMICAL BUILDING, 6, GANESH CHANDRA AVENUE, MISSION ROW, KO LKATA-700 013. 2 RESPONDENT DCIT, CIRCLE-2(1), HALDIA 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