Remix Vanijya Private Limited , Kolkata V. ITO, Ward - 7(2), Kolkata , Kolkata

ITA 1662/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8544 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 02-08-2018
• 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. 1662/KOL/2018 REMIX VANIJYA PRIVATE LIMITED., AY 2012-13 , 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. 1662/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. REMIX VANIJYA PRIVATE LIMITED (PAN: AADCR2971D) VS. INCOME-TAX OFFICER, WD-7(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 14.03.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPELLANT SHRI MIRAJ D. SHAH, ADVOCATE 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) - 3, KOLKATA DATED 22.05.2018 FOR AY 2012-13. 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 SIC K AND COULD NOT ATTEND ON THAT DATE. TO THAT EFFECT HE ALSO FILED AN AFFIDAVIT WHICH IS FOU ND PLACED ON FILE. WE NOTE THAT ONLY TWO NOTICES WERE SENT TO THE ASSESSEE WHICH EMANATES FR OM THE FIRST PARA OF THE ORDER OF LD. CIT(A) AND TAKING NOTE THAT NONE APPEARED ON 18.05 .2018, THE LD. CIT(A) PASSED THE EX PARTE ORDER ON 22.05.2018. IT WAS BROUGHT TO OUR N OTICE THAT THE LD. AR OF THE ASSESSEE FELL SICK AND WAS, THEREFORE, COULD NOT ATTEND THE HEARI NG. SINCE THERE IS A REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE THE LD. CIT(A), FOR THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE EX PARTE ORDER OF T HE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL ON MERITS AFTE R AFFORDING REASONABLE OPPORTUNITY OF BEING 2 ITA NO. 1662/KOL/2018 REMIX VANIJYA PRIVATE LIMITED., AY 2012-13 HEARD TO THE ASSESSEE AND IN ACCORDANCE TO LAW. TH E APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10TH APRIL, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S REMIX VANIJYA PRIVATE LIMITED, (NEW 142) 127, SWAMIJI SARANI, KOLKATA-700 048. 2 RESPONDENT ITO, WARD-7(2), KOLKATA. 3 4 5 CIT(A)-3 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR