Fort Gloster Industries Ltd., , Kolkata V. DCIT, Circle - 13(1), Kolkata, Kolkata

ITA 1707/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1379 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 09-08-2018
• Court: TRIBUNAL

Judgement Text

1 ITA NO.1707/KOL/2018 FORT GLOSTER INDUSTRIES LTD, AY 2004-05 , 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. 1707/KOL/2018 ASSESSMENT YEAR: 2004-05 FORT GLOSTER INDUSTRIES LTD. (PAN: AAACF4265F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-13(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 12.03.2019 DATE OF PRONOUNCEMENT 15.03.2019 FOR THE APPELLANT SHRI ARVIND AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-15, KOLKATA DATED 12.12.2017 FOR AY 2004-05 . 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT IT IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THOUGH THE LD. CIT(A) HAS REF ERRED TO A NUMBER OF NOTICES BEING SENT FIXING THE CASE ON SEVERAL DATES, HOWEVER, THE ASSE SSEE RECEIVED ONLY ONE NOTICE DATED 23.11.2017 GIVING THE LAST OPPORTUNITY WHEN THE MAT TER WAS FIXED ON 11.12.2017. ACCORDING TO LD. AR, SINCE THE LD. AR OF THE ASSESS EE WAS OUT OF TOWN AND WHEN HE APPEARED BEFORE THE LD. CIT(A) ON 12.12.2017 HE WAS INFORMED THAT THE LD. CIT(A) HAS ALREADY PASSED THE ORDER EX PARTE AGAINST THE ASSES SEE. TAKING NOTE OF THE FACTS AS NARRATED ABOVE, WE ARE OF THE CONSIDERED OPINION THAT THE AS SESSEE SHOULD BE GIVEN AN OPPORTUNITY TO HEAR THE CASE IN A FAIR MANNER. ACCORDINGLY, WE SE T ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A ) TO BE DECIDED AFRESH ON MERITS. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 2 ITA NO.1707/KOL/2018 FORT GLOSTER INDUSTRIES LTD, AY 2004-05 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15TH MARCH , 2019. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15TH MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT FORT GLOSTER INDUSTRIES LTD., G. P. AGR AWAL & ASSOCIATES, 7A, KIRAN SHANKAR RAY ROAD, 2 ND FLOOR, KOLKATA-700 001 2 RESPONDENT - DCIT, CIRCLE-13(1), KOLKATA. 3 4 5 CIT(A) -15, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR