West Bengal Surface Transport Corporation Limited , Kolkata V. A.C.I.T.,Circle-11(2), Kolkata

ITA 19/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6566 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 22-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 06-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BISWAS FCA SH DHRUBA
• Keywords: Principle of natural justice; Set aside
• Section: 250; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 19/KOL/2020 ASSESSMENT YEAR: 2013-14 WEST BENGAL SURFACE TRANSPORT CORPORATION LIMITED...........................................APPELLANT [PAN: AAACW 3151 H] VS. ACIT, CIRCLE-11(2), KOLKATA..........................................................................................RESPONDENT APPEARANCES BY: SH. A. BISWAS, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 22 TH , 2021 DATE OF PRONOUNCING THE ORDER : APRIL 16 TH , 2021 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 21.06.2019 FOR THE ASSESSMENT YEAR 2013-14. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. D/R SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 16 TH APRIL, 2021. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 16.04.2021 BIDHAN (P.S.) 2 I.T.A. NO. 19/KOL/2020 ASSESSMENT YEAR: 2013-14 WEST BENGAL SURFACE TRANSPORT CORPORATION LIMITED. COPY OF THE ORDER FORWARDED TO: 1. WEST BENGAL SURFACE TRANSPORT CORPORATION LIMITED, 12, R.N. MUKHERJEE ROAD, KOLKATA-700 001. 2. ACIT, CIRCLE-11(2), KOLKATA. 3. CIT(A)-4, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES