M/s Arissan Infraprojects Pvt. Ltd., Kolkata V. ITO, Ward-2(2), Kolkata, Kolkata

ITA 2096/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1534 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO.2096/KOL/2016 ARISSAN INFRAPROJECTS PVT. LTD., AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VARKEY, JM] I.T.A. NO. 2096/KOL/2016 ASSESSMENT YEAR: 2012-13 M/S. ARISSAN INFRAPROJECTS PVT. LTD. (PAN: AAECM8807C) VS. INCOME-TAX OFFICER, WARD-2(2),KOLKATA APPELLANT RESPONDENT DATE OF HEARING 23.01.2018 DATE OF PRONOUNCEMENT 14.02.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI A. K. TIWARI, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-1, KOLKATA DATED 05.08.2016 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, IT IS NOTED THAT THE MA IN GRIEVANCE OF THE ASSESSEE AS PER GROUND NO. 2 IS AGAINST THE ACTION OF LD. CIT(A) IN DISMIS SING THE APPEAL EX PARTE FOR NON APPEARANCE OF THE LD. AR OF THE ASSESSEE. WE NOTE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER WITHOUT GOING INTO MERITS OF THE CASE. THE A SSESSEE CANNOT BE PENALIZED FOR THE NON APPEARANCE OF THE LD. AR. IN THE INTEREST OF JUSTI CE, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FI LE OF THE LD. CIT(A) WITH A DIRECTION TO 2 ITA NO.2096/KOL/2016 ARISSAN INFRAPROJECTS PVT. LTD., AY- 2012-13 ADJUDICATE THE ISSUES ON MERITS BY PASSING A SPEAKI NG ORDER AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14.02.2018 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14TH FEBRUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ARISSAN INFRAPROJECTS PVT. LTD. PLOT NO. DN-23, 5 TH FLOOR, SECTOR-V, SALTLAKE CITY, KOLKATA-91. 2 RESPONDENT ITO, WARD-2(2), KOLKATA. 3. THE CIT(A) KOLKATA 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY