GNBCredit Pvt Ltd., Kolkata V. A.C.I.T (CPC),Bangalore., Kolkata

ITA 1838/KOL/2012

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 83011 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-12-2012
• Court: TRIBUNAL
• Department Lawyers: A S MONDAL ACIT
• Assessee Lawyers: AMITAVA BOSE
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , . . . . ! ! ! ! /AND ' #!' ' #!' ' #!' ' #!' , ) [BEFORE SHRI P. K. BANSAL, AM & SHRI MAHAVIR SINGH, JM] !$ / I.T.A NO.1838/KOL/2012 #% &'/ ASSESSMENT YEAR: 2010-11 G N B CREDIT PVT. LTD. VS. ASSISTANT COMMISSION ER OF INCOME-TAX, (PAN: AAACG9152E) (CPC), BANGALORE ()* /APPELLANT ) (+,)*/ RESPONDENT ) DATE OF HEARING: 23.07.2014 DATE OF PRONOUNCEMENT: 01.08.2014 FOR THE APPELLANT: SHRI AMITAVA BOSE FOR THE RESPONDENT: SHRI A. S. MONDAL, ACIT, SR. DR / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), CENTRAL-II, KOLKATA IN APPEAL NO. 100/CC-XXI/CIT(A)C-II/11-12 DATED 31.10.2012. 2. AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE H AS RAISED THE FIRST GROUND THAT THE ORDER OF CIT(A) IS EX PARTE AND THE RELEVANT GROUND RAISED A RE 1 TO 3 AS UNDER: 1. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE EX PARTE ORDER PASSED ON 31.10.2012 IS BAD IN LAW AS WELL AS IN FACTS. 2. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE NO NOTICE OF HEARING FIXING THE APPEAL ON 30.10.2012 WAS EVER RECEIVED BY THE A PPELLANT. 3. FOR THAT ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE NO PROPER OPPORTUNITY OF BEING HEARD WAS GIVEN INASMUCH AS THE APPELLATE ORD ER HAS BEEN PASSED WITHOUT CONSIDERING THE FACTS OF THE CASE. 3. WE HAVE GONE THROUGH THE ORDER OF CIT(A) AND SEE N THAT THE ORDER OF CIT(A) IS EX PARTE, WHICH WAS FIXED ONLY ON 11.06.2012 AND 30.10 .2012. ACCORDING TO US, THIS IS NOT SUFFICIENT OPPORTUNITY TO THE ASSESSEE AND HENCE, I N THE INTEREST OF NATURAL JUSTICE, WE RESTORE THE MATTER BACK TO THE FILE OF THE CIT(A), WHO IS DIREC TED TO ALLOW REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND DECIDE THE APPEAL DE NOVO AFTER HEARING THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 01.08.2014. SD/- SD/- , . . . . , ' #!' ' #!' ' #!' ' #!' , (P. K. BANSAL) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 ST AUGUST, 2014 -. #/0 #1 JD.(SR.P.S.) 2 ITA NO.1838/K/2012 GNB CREDIT PVT. LTD., AY 2010-11 2 +##3 43&5- COPY OF THE ORDER FORWARDED TO: 1 . )* / APPELLANT GNB CREDIT PVT. LTD., 686, ANANDAPUR SH RACHI TOWERS, E.M. BYPASS, KOLKATA-700 107 2 +,)* / RESPONDENT ACIT, CPC, BANGALORE. 3 . # ( )/ THE CIT(A), KOLKATA 4. 5. # / CIT KOLKATA 3:#; +# / DR, KOLKATA BENCHES, KOLKATA ,3 +#/ TRUE COPY,