Bal Hanuman Commodities Pvt. Ltd., Kolkata V. I.T.O.,Ward-5(4), Kolkata

ITA 1763/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0911 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 26-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside

Judgement Text

1 ITA NO. 1763/KOL/2019 BAL HANUMAN COMMODITIES PVT. L TD. AY- 2012-13 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1763/KOL/2019 ASSESSMENT YEAR: 2012-13 BAL HANUMAN COMMODITIES PVT. LTD. (PAN: AADCB6195K) VS. INCOME-TAX OFFICER, WD-5(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 04.12.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-23, KOLKATA DATED 03-02-2017 FOR THE ASSESSMENT YEAR 2012-13. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A)AND THAT ONLY TWO NOTICES WERE ISSUED TO THE ASSESSEE BUT THE SAME WERE UNSERVED. IT WAS BROUGH T TO OUR NOTICE THAT THE BUSINESS OF THE ASSESSEE WAS CLOSED AND, THEREFORE, THE NOTICE COUL D NOT BE SERVED UPON THE ASSESSEE. SINCE IT IS AN EX PARTE ORDER WITHOUT GOING INTO THE MERI TS OF THE CASE, I SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE O F THE AO AND THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE AO ON 15.01.2020 ALONG WITH THIS ORDER AND THE AO THEREAFTER TO GIVE DATE FOR DE NOVO ASSESSMENT. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH DECEM BER, 2019. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER JD.(SR.P.S.) DATED :20TH DECEMBER, 2019 2 ITA NO. 1763/KOL/2019 BAL HANUMAN COMMODITIES PVT. L TD. AY- 2012-13 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BAL HANUMAN COMMODITIES PVT. LTD., 1 2, RAMLAL DEY STREET, KOLKATA-700 028. 2 RESPONDENT ITO, WARD-5(4), KOLKATA. 3. 4. 5. CIT(A)-23 , KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR