M/s. Arjan Metal (Renamed as M/s. Tirupati Traders), Rourkela V. ITO, Ward - 46(1), Kolkata , Kolkata

ITA 1680/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0173 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PROVAS ROY
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1680/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. ARJAN METAL.........APPELLANT (RENAMED AS M/S. TIRUPATI TRADERS) CCC-21, GROUND FLOOR CIVIL TOWNSHIP ROURKELA 769 004 [PAN : AARFA 8267 E] INCOME TAX OFFICER, WARD-1, ROURKELA.......RESPONDENT APPEARANCES BY: SHRI RAVI TULSIYAN, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI PROVAS ROY, JCIT, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 26 TH , 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 5 TH , 2018 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)- 14, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 21/05/2018, FOR THE ASSESSMENT YEAR 2013-14. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A), AS THE NOTICE OF HEARING WAS SENT TO THE OLD ADDRESS, THOUGH IN FORM NO. 36, THE NEW ADDRESS OF THE ASSESSEE HAS BEEN FURNISHED. AFFIDAVIT TO THAT EXTENT HAS BEEN FILED. UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF 2 I.T.A. NO. 1680/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. ARJAN METAL (RENAMED AS M/S. TIRUPATI TRADERS) THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 5 TH DAY OF DECEMBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 05.12.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. ARJAN METAL (RENAMED AS M/S. TIRUPATI TRADERS) CCC-21, GROUND FLOOR CIVIL TOWNSHIP ROURKELA 769 004 2. INCOME TAX OFFICER, WARD-1, ROURKELA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES