M/s Shakuntala Poly Industries Pvt. Ltd., Kolkata V. I.T.O.,Ward-10(3), Kolkata

ITA 204/KOL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6561 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 17-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS CIT DR RESPONDE
• Assessee Lawyers: S M SURANA
• Keywords: Set aside
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B (VIRTUAL COURT HEARING) BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER I.T.A. NO.204/KOL/2020 ASSESSMENT YEAR: 2014-15 M/S SHAKUNTALA POLY INDUSTRIES PVT. LTD.......APPELLANT 5 TH FLOOR, TOWER-10, FLAT-5B, DIAMOND CITY WEST, 18, HO CHI MINH SARANI, KOLKATA-700061. [PAN:AAUCS3465L] VS. ITO, WARD-10(3), KOLKATA................RESPONDENT APPEARANCES BY: SHRI S.M. SURANA, A.R, APPEARED ON BEHALF OF THE APPELLANT. SMT. RANU BISWAS, ADDL. CIT, DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : SEPTEMBER 07, 2021 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 07, 2021 HEARING THROUGH VIDEO CONFERENCING ORDER PER SHRI SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 19.12.2019 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA (HEREINAFTER REFERRED TO AS CIT) PASSED U/S 144 OF THE INCOME TAX ACT. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE IMPUGNED ORDER OF THE ASSESSING OFFICER IS AN EX-PARTE ORDER. HE HAS FURTHER SUBMITTED THAT THOUGH THE ASSESSEE HAD ENGAGED A COUNSEL NAMELY SHRI SANTOSH AGARWAL, FCA, WHO APPEARED BEFORE THE ASSESSING OFFICER AND FURNISHED THE NECESSARY DETAILS, HOWEVER, THE ASSESSING OFFICER HAS NOTED THAT NO DETAILS WERE FURNISHED BEFORE HIM. HE HAS FURTHER SUBMITTED THAT THE ASSESSEE DID NOT RECEIVE THE NOTICES OF THE SUBSEQUENT HEARINGS FIXED BEFORE THE ASSESSING OFFICER. THE LD. COUNSEL HAS FURTHER INVITED OUR ATTENTION TO THE IMPUGNED ORDER OF THE CIT(A) AND SUBMITTED THAT IT IS ALSO AN EX PARTE ORDER. THE LD. COUNSEL HAS SUBMITTED THAT THE ASSESSEE HAD NOT BEEN GIVEN ADEQUATE OPPORTUNITY TO PRESENT HIS CASE. HE, THEREFORE, HAS REQUESTED THAT THE CASE OF THE ASSESSEE BE RESTORED TO THE FILE OF THE I.T.A. NO.204/KOL/2020 ASSESSMENT YEAR: 2014- M/S SHAKUNTALA POLY INDUSTRIES PVT. LTD 2 ASSESSING OFFICER FOR ASSESSMENT AFRESH AND FURTHER THAT THE ASSESSEE MAY BE GIVEN PROPER OPPORTUNITY TO PRESENT ITS CASE. 3. THE LD. DR HAS NOT OBJECTED TO THE SAME. 4. IN VIEW OF THIS, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR ASSESSMENT AFRESH ON THIS ISSUE. NEEDLESS TO SAY THAT THE ASSESSING OFFICER WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE. THE ASSESSEE IS ALSO DIRECTED TO APPEAR AND SUBMIT THE NECESSARY DETAILS BEFORE THE ASSESSING OFFICER AS AND WHEN CALLED FOR BY THE ASSESSING OFFICER. WITH THE ABOVE OBSERVATION, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 7 TH SEPTEMBER, 2021. SD/- SD/- [MANISH BORAD] [SANJAY GARG] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07.09.2021. RS COPY OF THE ORDER FORWARDED TO: 1. M/S SHAKUNTALA POLY INDUSTRIES PVT. LTD 2. ITO, WARD-10(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), //TRUE COPY// BY ORDER SR.PS/D.D.O, KOLKATA BENCHES