M/s. Jumac Detergents (P) Ltd., Kolkata V. ITO, Ward - 3(1), KOLKATA, Kolkata

ITA 1699/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6269 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 08-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IMLIMERAN JAMIR
• Assessee Lawyers: ANNYANA RAT
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1699/KOL/2018 ASSESSMENT YEAR:2014-15 M/S JUMAC DETERGENT PVT. LTD., 62,BENICK STREET, ROOM NO. 201, 2 ND FLOOR, KOLKATA-69 [ PAN NO.AAACJ 6980 B ] / V/S . INCOME TAX OFFICER, WARD-3(1), AAYAKAR BHHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI ANNYANA RAT, ADVOCATE /BY RESPONDENT SHRI IMLIMERAN JAMIR, ADDL. CIT-DR /DATE OF HEARING 21-01-2019 /DATE OF PRONOUNCEMENT 25-01-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2014-15 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, KOLKATAS O RDER DATED 26.06.2018 PASSED IN CASE NO.604308091280117/ CIT(A)-1/KOL/ITO.W-3(1)/20 16-17, INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED 2. I NOTICE AT THE OUTSET THAT CIT(A) HAS PASSED HI S LOWER APPELLATE ORDER EX PARTE WHILST CONFIRMING VARIOUS DISALLOWANCE(S) / ADDITIO N(S). HE HOLDS IN PARA-3 PAGE 2 OF THE LOWER APPELLATE ORDER THAT THE ASSESSEE FAILED TO APPEAR ON 07.06.2018, 15.06.2018 AND 25.06.2018. THE ASSESSEE HAD FILED AN ADJOURNME NT LETTER ON SAID LAST DATE OF HEARING. IT IS ONLY IN THESE PECULIAR FACTS THAT I DEEM IT APPROPRIATE TO RESTORE THE INSTANT LIS BACK TO THE CIT(A) FOR AFRESH ADJUDICAT ION ON MERITS SINCE THE ASSESSEE HAS ITA NO. 1699/KOL/2018 A.Y. 2014-15 M/S JUMAC DETERGENT PVT. LTD. VS. ITO WD-3 (1), KOL. PA GE 2 PUT IN APPEARANCE AT LEAST ONCE BEFORE THE CIT(A) D URING LOWER APPELLATE PROCEEDINGS. SUFFICE TO SAY, THE CIT(A) SHALL GRANT THREE EFFECT IVE OPPORTUNITIES OF HEARING TO THE TAXPAYER FOR PRESENTING ITS CASE. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 25/01/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 25/01/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S JUMAC DETERGENT PVT LTD., 62,BENTICK STREET, ROOM NO. 201, 2 ND FLOOR, KOLKATA-69 2. /RESPONDENT-ITO WD-3(1), AAYAKAR BHAWAN, P-7, CHOWR INGHEE SQ. KOL-69 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',