M/s Larica Estates Pvt. Ltd., Kolkata V. I.T.O.,Ward-6(2), Kolkata

ITA 1943/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9960 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-08-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO. 1943/KOL/2019 LARICA ESTATES PVT. LTD., AY- 2012-13 , B(SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] ITA NO.1943/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. LARICA ESTATES PVT. LTD. (PAN: AAACL5431D) VS. INCOME-TAX OFFICER, WD-6(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 18.12.2019 DATE OF PRONOUNCEMENT 03.01.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI JAYANTA KHANRA, JCIT, SR. D R ORDER THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-7, KOLKATA DATED 06-06-2019 FOR THE ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND THAT ONLY THREE NOTICES WERE ISSUED TO THE ASSESSEE FIXING THE DATE OF HEARING WITHIN A SPAN OF A MONTH. NO PROOF FOR SERVICE OF NOTICE HAS BEEN PRODUCED BY THE LD. DR BEFORE US. SINCE THE LD. CIT(A) HAS NOT PASSED THE APPELLATE ORDER ON MERITS AND I TAKE NOTE THAT THE ADDRESS IN FORM 36 FILED BEFORE US SHOWS A DIFFERENT ADDRESS I.E. 1/1A, BIPLABI ANUKUL CHANDRA STREET, (PRINCEP STREET), 4 TH FLOOR, ROOM NO. 4H, KOLKATA-700072 WHEREAS THE LD. CIT(A) HAS A DDRESSED THE ASSESSEES ADDRESS AS M/S. LARICA ESTATES (P) LTD., 7, RED CROSS PLACE, 4 TH FLOOR, KOLKATA-700 071, SO WITHOUT PROOF OF NOTICE BEING SERVED UPON THE ASSESSEE, IT CANNOT BE PRESUMED THAT ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. TAKING NOTE OF TH E AFORESAID FACTS, I AM OF THE CONSIDERED VIEW THAT ASSESSEE DID NOT GET PROPER OPPORTUNITY B EFORE THE FIRST APPELLATE AUTHORITY, THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATIO N AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ASSESSEE IS ALSO DIREC TED TO PARTICIPATE IN THE APPELLATE 2 ITA NO. 1943/KOL/2019 LARICA ESTATES PVT. LTD., AY- 2012-13 PROCEEDING BEFORE THE LD. CIT(A) DILIGENTLY AND FUR NISH BEFORE HIM THE DETAILS OF ANY CHANGE IN ADDRESS/E MAIL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD JANUAR Y, 2020. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED :3 RD JANUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. LARICA ESTATES PVT. LTD., 1/1A, BIPLABI ANUKUL CHANDRA STREET (PRINCEP STREET), 4 TH FLOOR, ROOM NO. 4H, KOLKATA-700 072. 2 RESPONDENT ITO, WARD-6(2), KOLKATA. 3. 4. 5. CIT(A)-7, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR