Good Hope Tie-Up Pvt. Ltd., Kolkata V. D.C.I.T.,Circle-1(1), Kolkata

ITA 1898/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2040 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 26-11-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 13-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Assessment record; Set aside

Judgement Text

1 ITA NO. 1898/KOL/2019 GOOD HOPE TIE-UP PVT. LTD. AY 2012-13 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 1898/KOL/2019 ASSESSMENT YEAR: 2012-13 GOOD HOPE TIE-UP PVT. LTD. (PAN: AAECG0206H) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 26.11.2020 DATE OF PRONOUNCEMENT 03.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF LD. CIT(A)-17, KOLKATA DATED 10.04.2019 FOR A Y 2002-03 FOR ASSESSMENT YEA R 2012-13. 2. AT THE OUTSET, WE NOTE THAT NEITHER THE LD. AR O F THE ASSESSEE NOR THE DIRECTOR OF THE ASSESSEE COMPANY HAS APPEARED DURING THE HEARING OF THIS APPEAL. WE NOTE THAT THIS IS THE 10 TH TIME THE MATTER HAS BEEN FIXED FOR HEARING. WE NO TE THAT NOTICES HAVE BEEN ISSUED UNDER RPAD, STILL THE ASSESSEE HAS NOT BOTHERED TO APPEAR BEFORE US. AT THE SAME TIME, WE NOTE THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS ALSO A N EX PARTE ORDER, WITHOUT GOING INTO MERITS OF THE GROUND RAISED BEFORE HIM; AND FURTHER WE NOTE THAT THE GROUND NUMBER ONE (1) PREFERRED BY THE ASSESSEE IS AGAINST THE ACTION OF THE LD. CIT(A)IN DISMISSING THE APPEAL EX- PARTE WITHOUT ALLOWING REASONABLE OPPORTUNITY OF BE ING HEARD. IN THE LIGHT OF THE AFORESAID GROUND OF APPEAL, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AND IF NECESS ARY CALL FOR THE ASSESSMENT RECORDS AND DECIDE THE APPEAL IN ACCORDANCE TO LAW. THE ASSESS EE IS GIVEN LIBERTY TO FILE WRITTEN SUBMISSION AND ALL DOCUMENTS NECESSARY FOR ADJUDICA TING THE GROUNDS PREFERRED BEFORE THE 2 ITA NO. 1898/KOL/2019 GOOD HOPE TIE-UP PVT. LTD. AY 2012-13 LD. CIT(A). THE LD. CIT(A) TO DECIDE THE APPEAL AFT ER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3 RD DECEMBER, 2020. SD/- SD/- (J. SUDHAKAR REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 3 RD DECEMBER, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. GOOD HOPE TIE-UP PVT. LTD., 19B , B. B. GANGULY STREET, 2 ND FLOOR, KOLKATA-700 012. 2 RESPONDENT DCIT, CIRCLE-1(1), KOLKATA. 3. THE CIT(A)-17, KOLKATA (SENT THROUGH E-MAIL) 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKA TA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR