Playzone Games Private Limited , Kolkata V. I.T.O.Ward-5(2), Kolkata

ITA 2025/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5184 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-02-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 29-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: PALAS CHATTOP ADHYAY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 2025/KOL/2019 ASSESSMENT YEAR: 2012-13 PLAYZONE GAMES PRIVATE LIMITED...............APPELLANT MANGALAM BUILDING BLOCK-A ROOM NO. 201 24, HEMANTA BASU SARANI KOLKATA 700 001 [PAN: AAFCP 0044 F] VS. INCOME TAX OFFICER, WARD-5(2), KOLKATA........................................................RESPONDENT APPEARANCES BY: SHRI PALAS CHATTOPADHYAY, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SUPRIYO PAL, JCIT, SR. D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : FEBRUARY 12 TH , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 TH , 2020 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 7, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 01/07/2019, FOR THE ASSESSMENT YEAR 2012-13. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), I FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED. THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE I DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF FEBRUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 19.02.2020 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. PLAYZONE GAMES PRIVATE LIMITED MANGALAM BUILDING BLOCK-A ROOM NO. 201 24, HEMANTA BASU SARANI KOLKATA 700 001 2. INCOME TAX OFFICER, WARD- 5(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 OPY OF THE ORDER FORWARDED TO: PLAYZONE GAMES PRIVATE LIMITED 5(2), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 2025/KOL/2019 ASSESSMENT YEAR: 2012-13 PLAYZONE GAMES PRIVATE LIMITED TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES