M/s. Himadri Chemicals & Industries Ltd., [Now known as Himadri Speciality Chemical Ltd.,], Kolkata V. DCIT (TDS), Circle - 57, Kolkata, Kolkata

ITA 1660/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1911 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 17-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Keywords: Principle of natural justice

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA NO.1660/KOL/2017 [ASSESSMENT YEAR: 2007-08] APPELLANT BY SH. RAVI TULSIYAN, FCA RESPONDENT BY SH. A. BHATTACHARJEE, ADDL. CIT DATE OF HEARING 31.07.2018 DATE OF PRONOUNCEMENT 30 .08.2018 ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 29.05.2017 PASSED BY CIT(A)-24, KOLKATA FOR AY 2007-08. 2. LD. CIT(A) IN THIS CASE HAS PASSED AN EX-PARTE ORDER. 3. THE ASSESSEE HAS DEMONSTRATED BEFORE US THAT IT WAS PREVENTED FOR SUFFICIENT CAUSE FROM APPEARING BEFORE LD.CIT(A). LD. CIT(A) HAS NOT DISPOSED OF THE CASE ON MERITS. IN THESE CIRCUMSTANCES, WE DEEM IT APPROPRIATE TO SET ASIDE THE MATTER TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUND OF NATURAL JUSTICE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.08.2018. SD/- SD/- (A.T.VARKEY) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:-30.08.2018 *AMIT KUMAR* M/S. HIMADRI CHEMICALS & INDUSTRIES LTD. [NOW KNOWN AS HIMADRI SPECIALITY CHEMICAL LTD.], FORTUNA TOWER, 8 TH FLOOR, 23A, N.S.ROAD, KOLKATA-700001. PAN-CALH00871D VS DCIT (TDS), CIRCLE-57, KOLKATA. (APPELLANT) (RESPONDENT) ITA NO.1660/KOL/2017 [ASSESSMENT YEAR: 2007-08] PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- M/S. HIMADRI CHEMICALS & INDUSTRIES LTD. [NOW KNOWN AS HIMADRI SPECIALITY CHEMICAL LTD.], FORTUNA TOWER, 8 TH FLOOR, 23A, N.S.ROAD, KOLKATA-700001. 2. RESPONDENT-DCIT (TDS), CIRCLE-57, KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT-KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA