Kalyankari Tie Up Private Limited , Kolkata V. ITO, Ward - 1(4), Kolkata , Kolkata

ITA 1864/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6562 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SATYAJIT MONDAL ACIT
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Set aside

Judgement Text

1 ITA NO.1864/KOL/2018 KALYANKARI TIE UP PRIVATE LI MITED, AY:2014-15 , A (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL A(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1864/KOL/2018 ASSESSMENT YEAR: 2014-15 KALYANKARI TIE UP PRIVATE LIMITED (PAN: AACCK5012D) VS. INCOME-TAX OFFICER, WD-1(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.02.2019 DATE OF PRONOUNCEMENT 21.02.2019 FOR THE APPELLANT SHRI MIRAJ D. SHAH, ADVOCATE FOR THE RESPONDENT SHRI SATYAJIT MONDAL, ACIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-1, KOLKATA DATED 27.07.2018 FOR AY 2014-15. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSE E BROUGHT TO OUR NOTICE THAT THE ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER AND THAT THE RE ASON FOR NOT COMPLYING WITH THE HEARING WAS BECAUSE THE DIRECTOR OF THE ASSESSEE COMPANY WA S BED RIDDEN. FOR BUTTRESSING THIS PARTICULAR ASPECT THE ASSESSEE HAS FILED AN AFFIDAV IT OF THE DIRECTOR. THOUGH THE LD. DR OPPOSES THE PLEA FOR GIVING AN OPPORTUNITY AGAIN B EFORE THE LD. CIT(A), WE ARE INCLINED TO GIVE ANOTHER OPPORTUNITY TO THE ASSESSEE TO PLEAD I TS CASE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMIT THE MATTER TO HIS FILE WITH A DIRECTION TO THE ASSESSEE COMPANY TO BE PRESENT BEF ORE THE LD. CIT(A) ON 08.04.2019. THE 2 ITA NO.1864/KOL/2018 KALYANKARI TIE UP PRIVATE LI MITED, AY:2014-15 LD. CIT(A) MAY FIX THE DATE OF HEARING FOR DISPOSAL OF THE APPEAL IN ACCORDANCE TO LAW AS EARLY AS POSSIBLE THEREAFTER. APPEAL OF ASSESSEE I S ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 21ST FEBRUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT KALYANKARI TIE UP PRIVATE LIMITED, 6 4, BENTINCK STREET, KOLKATA-700 069. 2 RESPONDENT ITO, WARD-1(4), KOLKATA. 3. 4. CIT(A)-1, KOLKATA(SENT THROUGH E-MAIL) CIT, . KOLKATA. 5. D R, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR