Trincas Agencies Commerce Pvt. Ltd., , Kolkata V. ITO, Ward - 3(3), Kolkata

ITA 1944/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6035 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT DR REVEN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 1944/KOL/2018 ASSESSMENT YEAR: 2012-13 TRINCAS AGENCIES COMMERCE PVT. LTD..............APPELLANT C/O SUBASH AGARWAL & ASSOCIATES SIDDHA GIBSON 1, GIBSON LANE 2 ND FLOOR SUITE-213 KOLKATA 700 069 [PAN : AAACT 9625 M] INCOME TAX OFFICER, WD-3(3), KOLKATA............................................RESPONDENT APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 7 TH , 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 23 RD , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS APPEAL FILED BY THE ASSESSE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 31/07/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE ASSESSEE DEMONSTRATED BEFORE ME THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). WE ALSO FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. I ALSO FIND THAT SOME ISSUES HAVE TO VERIFIED BY THE ASSESSING OFFICER. HENCE I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER, FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE 2 I.T.A. NO. 1944/KOL/2018 ASSESSMENT YEAR: 2012-13 TRINCAS AGENCIES COMMERCE PVT. LTD OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE LD. D/R ALSO SUGGESTED THAT THE MATTER MAY BE REMANDED TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE ASSESSING OFFICER WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 23 RD DAY OF JANUARY, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 23.01.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. TRINCAS AGENCIES COMMERCE PVT. LTD C/O SUBASH AGARWAL & ASSOCIATES SIDDHA GIBSON 1, GIBSON LANE 2 ND FLOOR SUITE-213 KOLKATA 700 069 2. INCOME TAX OFFICER, WD-3(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES