M/s Reineka India, Kolkata V. ITO, Ward-31(4), Kol, Kolkata

ITA 2079/KOL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7528 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 28-10-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR CIT SR DR R
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA RAVI, JUDICIAL MEMBER) ITA NO. 2079/KOL/2016 ASSESSMENT YEAR: 2011-12 M/S. REINEKA INDIA........................................................................APPELLANT 29A, JUSTICE CHANDRA MADHAV ROAD KOLKATA 700 020 [PAN : AAEFR 4152 N] VS. INCOME TAX OFFICER, WARD-31(4), KOLKATA...................................................RESPONDENT APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE . SHRI SAURABH KUMAR, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 4 TH , 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 16 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA, (LD. CIT(A)) PASSED U/S. 250 OF THE INCOME TAX ACT, 1961, (THE ACT), DT. 30/08/2016, FOR THE ASSESSMENT YEAR 2011-12. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT THE LD. FIRST APPELLATE AUTHORITY HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT NO ARGUMENTS WERE ADVANCED BY THE LD. ADVOCATE, MR. ANIRBAN LAHIRI. WE ARE CONVINCED THAT THE SUBMISSIONS OF THE ASSESSEE THAT IT NEVER AUTHORIZED THE SAID ADVOCATE TO WITHDRAW OR NOT PRESS THE APPEAL BEFORE THE LD. CIT(A). THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED AN AFFIDAVIT AND PRAYED THAT IF THE ISSUE IS SET ASIDE TO THE FILE OF THE LD. CIT(A), THEY WOULD PROPERLY REPRESENT THE CASE. 3. IN VIEW OF THE ABOVE SUBMISSION, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) 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. 2 ITA NO. 2079/KOL/2016 ASSESSMENT YEAR: 2011-12 M/S. REINEKA INDIA 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED ABOVE. KOLKATA, THE 16 TH DAY OF JANUARY, 2019. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16.01.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. REINEKA INDIA 29A, JUSTICE CHANDRA MADHAV ROAD KOLKATA 700 020 2. INCOME TAX OFFICER, WARD-31(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES