M/s. Panchratan Commotrade Private Limited , Kolkata V. ITO, Ward - 9(3), Kolkata , Kolkata

ITA 1654/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2281 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 14-07-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R SHYAM
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO. 1654/KOL/2017 PANCHRATAN COMMOTRADE PVT. LTD., AY 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 1654/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. PANCHRATAN COMMOTRADE PVT. LTD. (PAN: AAFCP7407E) VS. INCOME-TAX OFFICER, WD-9(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 08.11.2018 DATE OF PRONOUNCEMENT 14.11.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI R. 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)-12, KOLKATA DATED 31.03.2017 FOR AY 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, WE NOTE THAT THE IMPUGNED ORDER OF LD. CIT(A) IS AN EX PARTE ORDER AND IT HAS BEEN PASSED WITHOUT GOING INTO MERITS OF THE ISSUES RAISED IN THE GROUNDS OF APPEAL. THOUGH THE LD. AR HAS FILED AN ADJOURNMENT APPLICATION DATED 05.11.2018 WHICH IS PLACED ON THE FILE ITSELF, WE FIND FROM THE GROUNDS OF APPEAL RAISED BEFORE US I.E GROUND NO. 2 THAT THE A SSESSEE IS AGGRIEVED BY THE EX PARTE ORDER PASSED BY THE LD. CIT(A) WITHOUT ALLOWING THE ASSES SEE PROPER AND REASONABLE OPPORTUNITY OF BEING HEARD. SINCE THE IMPUGNED ORDER IS AN EX PARTE ORDER AND THE LD. CIT(A) HAS NOT DECIDED THE QUESTION OF FACTS AND LAW RAISED BY THE ASSESSEE, WE ARE INCLINED TO SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO T HE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONABLE OPPORTUNIT Y OF BEING HEARD TO THE ASSESSEE. WE DIRECT THE ASSESSEE TO ADDUCE EVIDENCE AND MAKE THE IR PLEADINGS BEFORE THE LD. CIT(A) AND 2 ITA NO. 1654/KOL/2017 PANCHRATAN COMMOTRADE PVT. LTD., AY 2012-13 THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS BY PA SSING A SPEAKING ORDER IN ACCORDANCE TO LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14/11/201 8 SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14TH NOVEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. PANCHRATAN COMMOTRADE PVT. LTD., C /O MUKESH I GUPTA & CO., 7A, BENTINCK STREET, OLD WING, 2 ND FLOOR, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-9(3), KOLKATA. 3 4 5 CIT(A)-12, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR