M/s. R. S. Software (India) Limited, Kolkata V. ACIT, Circle - 2(2), Kolkata, Kolkata

ITA 1768/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8554 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 24 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: 17-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: ARVIND AGARWAL
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

1 ITA NO. 1768/KOL/2018 M/S. R.S. SOFTWARE (INDIA) LTD.., 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. 1768/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. R. S. SOFTWARE (INDIA) LTD. (PAN: AABCR7813G) VS. ASSISTANT COMMISSIONER OF INCOME- TAX,CIRCLE-2(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 14.03.2019 DATE OF PRONOUNCEMENT 10.04.2019 FOR THE APPELLANT SHRI ARVIND AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 1, KOLKATA DATED 22.06.2018 FOR AY 2014-15. 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 ON THE DATE WHEN THE MATTER WAS FIXED THE LD. AR OF THE ASSESSEE WAS SIC K AND COULD NOT ATTEND ON THAT DATE, THEREFORE, THE LD. CIT(A) PASSED THE EX PARTE ORDER . WE NOTE THAT THE CASE WAS INITIALLY FIXED FOR HEARING ON 04.06.2018 AND ON THAT DATE CA SE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE FOR 12.06.2018 AND ON THAT DATE ALSO THE C ASE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE FOR 21.06.2018. SO, ONLY TWO OPPORTUNITIES WERE GRANTED TO THE ASSESSEE AND TAKING NOTE THAT NONE APPEARED ON 21.06.2018, THE LD. CIT( A) PASSED THE EX PARTE ORDER ON 22.06.2018. IT WAS BROUGHT TO OUR NOTICE THAT THE LD. AR OF THE ASSESSEE FELL SICK AND WAS, THEREFORE, COULD NOT ATTEND THE HEARING. SINCE THE RE IS A REASONABLE CAUSE FOR THE LD. AR OF THE ASSESSEE NOT TO APPEAR BEFORE THE LD. CIT(A), F OR THE INTEREST OF JUSTICE AND FAIR PLAY, WE 2 ITA NO. 1768/KOL/2018 M/S. R.S. SOFTWARE (INDIA) LTD.., AY 2014-15 SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE TO ADJUDICATE THE APPEAL ON MERITS AFTER AFFORDING REA SONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND IN ACCORDANCE TO LAW. THE APPEAL OF A SSESSEE 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 10TH APRIL, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. R. S. SOFTWARE (INDIA) LTD., G. P. AGRAWAL & ASSOCIATES, 7A, KIRAN SHANKAR RAY ROAD, 2 ND FLOOR, KOLKATA-700 001. 2 RESPONDENT ACIT, CIRCLE-2(2), 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