Gloster Limited , Kolkata V. DCIT, Circle - 1(1), Kolkata , Kolkata

ITA 1736/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8562 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 13-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: HARISH AGARWAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO. 1736/KOL/2018 GLOSTER LIMITED, AY 2014-15 , 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. 1736/KOL/2018 ASSESSMENT YEAR: 2014-15 GLOSTER LIMITED (PAN: AAACG9800B) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 13.03.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPELLANT SHRI HARISH AGARWAL, FCA 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) - 1, KOLKATA DATED 20.06.2018 FOR AY 2014-15. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER. THE LD. AR SUBMITTED THAT THE ASSESSEE SOUGHT AN ADJOURNMENT BUT THE LD. CIT(A) HAS NOT EVEN MENTIONED THE SAME AND FOR BUTTRESSING THIS FACT DREW OUR ATTENTION TO THE COPY OF THE ADJOURNMENT APPLICATIO N WHICH BEARS SEAL OF THE OFFICE OF LD. CIT(A) SHOWING THAT ADJOURNMENT APPLICATION WAS FIL ED WELL IN TIME BEFORE THE LD. CIT(A). THEREFORE, ACCORDING TO LD. AR, THE ASSESSEE DID NO T GET PROPER OPPORTUNITY TO PRESENT ITS CASE DURING THE APPELLATE PROCEEDINGS. WE NOTE THA T THOUGH THE ASSESSEE HAD FILED THE ADJOURNMENT APPLICATION, THE LD. CIT(A) HAS BRUSHED ASIDE THE SAME AND HAS PASSED THE IMPUGNED ORDER WHICH RESULTED IN VIOLATION OF NATUR AL JUSTICE. THEREFORE, WE ARE INCLINED TO SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE A PPEAL BACK TO THE FILE OF LD. CIT(A) TO 2 ITA NO. 1736/KOL/2018 GLOSTER LIMITED, AY 2014-15 ADJUDICATE THE APPEAL ON MERITS AFTER AFFORDING RE ASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH APRIL, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10TH MARCH, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT GLOSTER LIMITED, (SINCE MERGED WITH KET TLEWELL BULLEN & CO. LTD.,) 21, STRAND ROAD, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-1(1), KOLKATA. 3 4 5 CIT(A)-1 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY