VC Corporate Advisors Pvt. Ltd., , Kolkata V. DCIT, Circle - 2(2), Kolkata, Kolkata

ITA 1636/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8541 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 30-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Reasonable cause; Set aside

Judgement Text

1 ITA NO. 1636/KOL/2018 M/S. V. C. CORPORATE ADVISORS 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. 1636/KOL/2018 ASSESSMENT YEAR: 2014-15 V. C CORPORATE ADVISORS PVT. LTD. (PAN: AABCE5189L) VS. DEPUTY COMMISSIONER OF INCOME- TAX,CIRCLE-2(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 13.03.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPELLANT SHRI MIRAJ D. SHAH, AR FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 1, KOLKATA DATED 25.06.2018 FOR AY 2014-15. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THIS IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A). BEFORE US, THE LD. AR CO NTENDED THAT ON THE DATE WHEN THE MATTER WAS FIXED, THE LD. AR OF THE ASSESSEE WAS SI CK AND COULD NOT ATTEND ON THAT DATE. THEREFORE, THE LD. CIT(A) PASSED THE EX PARTE ORDER . WE NOTE THAT THE CASE WAS FIXED THRICE ON 07.06.2018, 15.06.2018 AND THEREAFTER ON 22.06.2 018 AND TAKING NOTE THAT NONE APPEARED ON 22.06.2018, THE LD. CIT(A) PASSED THE EX PARTE O RDER. WE NOTE THAT ON 16.06.2018 THE ASSESSEE HAS FILED ADJOURNMENT APPLICATION WHICH HA S BEEN ACKNOWLEDGED BY THE LD. CIT(A). IT WAS BROUGHT TO OUR NOTICE THAT THE LD. AR OF THE ASSESSEE FELL SICK AND WAS, THEREFORE, COULD NOT ATTEND THE HEARING. SINCE THE RE IS A REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE THE LD. CIT(A), F OR THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND TH E MATTER BACK TO HIS FILE TO ADJUDICATE THE 2 ITA NO. 1636/KOL/2018 M/S. V. C. CORPORATE ADVISORS PVT. LTD., AY 2014-15 APPEAL ON MERITS AFTER AFFORDING REASONABLE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE AND IN ACCORDANCE TO LAW. THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH APRIL, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. V. C. CORPORATE ADVISORS PVT. LTD., SUIT NO. 2C, 2 ND FLOOR, ELEGANGE BUILDING, 31, GANESH CHANDRA AVENUE, KOLKATA-700 01 3. 2 RESPONDENT DCIT, CIRCLE-2(2), 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, SR. PVT. SECRETARY