Herbicure Healthcare Bio-Herbal Research Foundation, Kolkata V. ACIT (Exemption) - Circle - 1(1), KOLKATA, Kolkata

ITA 1767/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7834 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 17-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Reasonable cause; Set aside

Judgement Text

1 ITA NO. 1767/KOL/2018 HERBICURE HEALTHCARE BIO-HERBAL RESEARCH FOUNDATION ., AY 2012-13 , 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. 1767/KOL/2018 ASSESSMENT YEAR: 2012-13 HERBICURE HEALTHCARE BIO-HERBAL RESEARCH FOUNDATION (PAN: AABCH4849J) VS. ACIT (EXEMPTION) CIRCLE-1(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 14.03.2019 DATE OF PRONOUNCEMENT 24.04.2019 FOR THE APPELLANT SHRI MIRAJ D. SHAH, ADVOCATE FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 25, KOLKATA DATED 28.06.2018 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THIS IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A). BEFORE US, THE LD. AR CO NTENDED THAT SINCE THE ASSESSEES AR WAS SUFFERING FROM HIGH FEVER WHICH PREVENTED THE A SSESSEE BEING REPRESENTED BEFORE THE FIRST APPELLATE AUTHORITY, WHICH FACT LED THE LD. C IT(A) TO PASS AN EX PARTE ORDER ON 28.06.2018. ACCORDING TO LD. AR, THE ASSESSEES AR WAS ADVISED BED REST BY HIS PHYSICIAN FOR SUFFERING FROM HIGH FEVER. THE LD. AR DREW OUR ATTENTION TO THE DOCTORS PRESCRIPTION, A COPY OF WHICH WAS BROUGHT TO OUR NOTICE. SINCE WE NOTE THAT THERE IS A REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE THE LD. CIT(A), FOR THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE EX PARTE ORDER OF T HE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL ON MERITS AFTE R AFFORDING REASONABLE OPPORTUNITY OF BEING 2 ITA NO. 1767/KOL/2018 HERBICURE HEALTHCARE BIO-HERBAL RESEARCH FOUNDATION ., AY 2012-13 HEARD TO THE ASSESSEE AND IN ACCORDANCE TO LAW. TH E APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH APRIL, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT HERBICURE HEALTHCARE BIO-HERBAL RESEARCH FOUNDATION, BORAL SARAL DIGHI (EAST), P.O. BORAL, KOLKATA-700 154. 2 RESPONDENT ACIT (EXEMPTION) CIRCLE-1(1), KOLKATA. 3 4 5 CIT(A)- 25 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR , KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR