Pinkcity Apartments Pvt. Ltd., Kolkata V. I.T.O.,Ward-12(3), Kolkata

ITA 182/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7011 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 11-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS CIT DR REVE
• Assessee Lawyers: O P BAID
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S.S. GODARA, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO. 182/KOL/2020 ASSESSMENT YEARS: 2013-14 PINKCITY APARTMENT PVT. LTD.............APPELLANT C/O BAID & COMPANY CHARTERED ACCOUNTANTS 10C, BALLYGUNGE CIRCULAR ROAD KOLKATA - 700 019 [PAN : AACCP 5187 G] VS. INCOME TAX OFFICER, WARD -12(3), KOLKATA........................................................... RESPONDENT APPEARANCES BY: SHRI O.P. BAID, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SMT. RANU BISWAS, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 8 TH , 2020 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 2 ND , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 4, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 11/12/2019, FOR THE ASSESSMENT YEAR 2013-14. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD. CIT(A) HAS PASSED AN EX- PARTE ORDER ON THE GROUND OF NON-APPEARANCE ON BEHALF OF THE ASSESSEE. HE SUBMITS THAT THE ASSESSEE RECEIVED THE NOTICE FIXING THE CASE OF HEARING ON 10/12/2019 BEFORE THE LD. CIT(A) ON 12/12/2019 THROUGH THE INCOME TAX PORTAL/E-MAIL I.E., TWO DAYS AFTER THE SCHEDULED DATE OF HEARING, LEADING TO HIS NON-APPEARANCE BEFORE THE LD. CIT(A). HE PRAYED THAT THE APPEAL MAY BE SET ASIDE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION ON MERITS. THE LD. D/R RAISED NO OBJECTION. 3. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER IN THIS CASE. THE ASSESSEE WAS PREVENTED BY JUST CAUSE FROM APPEARING BEFORE THE LD. CIT(A). HENCE THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. ACCORDINGLY, WE SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION ON MERITS, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE SUFFICIENT OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, APPEAL OF THE KOLKATA, THE SD/- [S.S. GODARA] JUDICIAL MEMBER DATED : 02.09.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. PINKCITY APARTMENT PVT. LTD C/O BAID & COMPANY CHARTERED ACCOUNTANTS 10C, BALLYGUNGE CIRCULAR ROAD KOLKATA - 700 019 2. INCOME TAX OFFICER, WARD - 12(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES KOLKATA, THE 2 ND DAY OF SEPTEMBER, 2020. [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER PINKCITY APARTMENT PVT. LTD 10C, BALLYGUNGE CIRCULAR ROAD 12(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 182/KOL/2020 ASSESSMENT YEARS: 2013-14 PINKCITY APARTMENT PVT. LTD. FOR STATISTICAL PURPOSES . SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES