Macneill Logistics Pvt. Ltd., Kolkata V. T.R.O.-4, Kolkata

ITA 1634/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3793 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 08-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANUA
• Assessee Lawyers: MRS SASWATI MITRA DUTTA
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 1634/KOL/2019 MACNEILL LOGISTICS PVT. LTD., AY- 2012-13 , A(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1634/KOL/2019 ASSESSMENT YEAR: 2012-13 MACNEILL LOGISTICS PVT. LTD. (PAN: AAHCM1709J) VS. TAX RECOVERY OFFICER-4, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 25.11.2019 DATE OF PRONOUNCEMENT 29.11.2019 FOR THE APPELLANT MRS. SASWATI MITRA (DUTTA), ADVOC ATE FOR THE RESPONDENT SHRI JAYANTA KHANUA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-4, KOLKATA DATED 28-12-2018 FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE MRS. SASWATI MITRA (DUTTA, ADVOCATE APPEARING FOR THE ASSESSEE CONTENDED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A). IT WAS BROUGHT TO MY NOTI CE THAT ASSESSEE RECEIVED THE NOTICES FOR HEARING AFTER THE DATE OF HEARING. HENCE, ACCORDIN G TO HER, WITHOUT GIVING REASONABLE OPPORTUNITY THE ORDER WAS PASSED WHICH IS VIOLATIVE OF NATURAL JUSTICE AND NON-PARTICIPATION BEFORE LD. CIT(A) WAS NOT INTENTIONAL ON THE PART O F THE ASSESSEE. TAKING NOTE OF THE AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT A SSESSEE DID NOT GET PROPER OPPORTUNITY BEFORE THE LD. CIT(A), THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FO R DE NOVO ADJUDICATION ON MERITS AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASS ESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29TH NOVEM BER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER JD.(SR.P.S.) DATED :29TH NOVEMBER, 2019 2 ITA NO. 1634/KOL/2019 MACNEILL LOGISTICS PVT. LTD., AY- 2012-13 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. MACNEILL LOGISTICS PVT. LTD., P -10, TARATALA ROAD, KOLKATA-700 088. 2 RESPONDENT TAX RECOVERY OFFICER-4, KOLKATA. 3. 4. 5. CIT(A)-4, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR