M/s Capricorn Oils Ltd., Burdwan V. I.T.O.,Ward-6(3), Kolkata

ITA 1706/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8501 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 07-07-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 19-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [VIRTUAL COURT HEARING] (BEFORE SRI J. SUDHAKAR REDDY, HON. ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HON. JUDICIAL MEMBER) ITA NO. 1706/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. CAPRICORN OILS LTD.........................................................APPELLANT ALAMGUNJ, BURDWAN OPP: BARDHAMANESWAR MANDIR WEST BENGAL - 713102 [PAN : AABCC 8701 C] VS. INCOME TAX OFFICER, WARD-6(3), KOLKATA.........................RESPONDENT APPEARANCES BY: NONE, APPEARING ON BEHALF OF THE ASSESSEE SHRI JAYANTA KANRA, JCIT, D/R, APPEARED ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : JULY 7 TH , 2020 DATE OF PRONOUNCING THE ORDER : JULY 10 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 7, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 27/03/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET WE FIND THAT THERE IS A DELAY OF 40 (FORTY) DAYS IN FILING OF THIS APPEAL BY THE ASSESSEE. AFTER PERUSING THE PETITION FOR CONDONATION, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM FILING THE APPEAL IN TIME. HENCE THE DELAY IS CONDONED AND THE APPEAL IS ADMITTED. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 4. HEARD THE LD. D/R. THE ASSESSING OFFICER AS WELL AS THE LD. CIT(A) HAVE PASSED EX- PARTE ORDERS. THE ASSESSEE, IN HIS CONDONATION PETITION HAS SUBMITTED THAT THEIR FACTORY AND OFFICE WERE LOCKED DOWN SINCE 2014 DUE TO LABOUR PROBLEMS AND CONSEQUENTLY THEY COULD NOT RECEIVE THE NOTICES AND ATTEND THE HEARINGS BEFORE THE REVENUE AUTHORITIES. THE LD. D/R FAIRLY SUBMITTED THAT THE ISSUE MAY BE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION ON THE GROUNDS OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 5. IN VIEW OF THE ABOVE DISCUSSION, WE SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE ASSESS OFFICER, FURNISH ITS CORRECT ADDRESS, TAKE NOTICE AND THEREAFTER COOPERATE OF THE ASSESSMENT. 6. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. K SD/- [ABY T. VARKEY] JUDICIAL MEMBER DATED : .07.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. CAPRICORN OILS LTD ALAMGUNJ, BURDWAN OPP : BARDHAMANESWAR MANDIR WEST BENGAL - 713102 2. INCOME TAX OFFICER, WARD- 6(3), KOLKATA 3.CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 IN VIEW OF THE ABOVE DISCUSSION, WE SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE ASSESS OFFICER, FURNISH ITS CORRECT ADDRESS, TAKE NOTICE AND THEREAFTER COOPERATE IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. K OLKATA, THE 10 TH DAY OF JULY, 2020. [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER : BARDHAMANESWAR MANDIR 6(3), KOLKATA SENT THROUGH E-MAIL. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT ITAT, KOLKATA BENCHES ITA NO. 1706/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. CAPRICORN OILS LTD. IN VIEW OF THE ABOVE DISCUSSION, WE SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE ASSESS ING OFFICER, FURNISH ITS CORRECT ADDRESS, TAKE NOTICE AND THEREAFTER COOPERATE IN COMPLETION IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES