Narayani Steels Pvt. Ltd., Kolkata V. ACIT, Circle - 3, Kolkata, Kolkata

ITA 2099/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3346 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 22-09-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Assessee Lawyers: M TIWARI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI M.BALAGANESH, AM & HONBLE SHR I S.S.VISWANETHRA RAVI, JM] I.T.A NO. 2099/KOL/2017 ASSESSMENT YEAR : 2010-1 1 NARAYANI STEELS PVT. LTD. -VS- ACIT, CIRCLE -3, KOLKATA [PAN: AAACN 8563 G] (APPELLANT) (RESPONDEN T) FOR THE APPELLANT : SHRI M. TIWARI , AR FOR THE RESPONDENT : SHRI A. BHATTACHARJE E, ADDL. CIT DATE OF HEARING : 09.08.2018 DATE OF PRONOUNCEMENT : 24.08.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO. 368/CIT(A)/CIRCLE-3(1)/2013-14 DATED 21.06.2017 AGA INST THE ORDER PASSED BY THE DCIT, CIRCLE-3, KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 20.03.2013 F OR THE ASSESSMENT YEAR 2010-11. 2. THOUGH THE ASSESSEE HAS RAISED SEVERAL GROUNDS O F APPEAL, WE FIND THAT THE ASSESSEE HAD RAISED PRELIMINARY GROUND ON THE ISSUE OF EX PA RTE ORDER PASSED BY THE LD. CIT(A) WITHOUT ISSUING NOTICE TO THE ASSESSEE. 3. THE BRIEF FACTS OF THIS ISSUE IS THAT THE ASSESS EE HAD FILED WRITTEN SUBMISSIONS ON 22.03.2016, BEING ONE OF THE DATES OF HEARING BEFOR E THE LD. CIT(A). THEREAFTER THOUGH 2 ITA NO.2099/KOL/2017 NARAYANI STEELS PVT. LTD. A.YR. 2010-11 2 THE HEARINGS WERE STATED TO HAVE BEEN HELD ON 06.05 .2016 AND 09.06.2017 AS PER THE ORDER OF THE LD. CIT(A), THE LD. AR PLEADED THAT NO SUCH NOTICES WERE RECEIVED BY THE ASSESSEE. WE FIND IN ANY CASE, THE LD. CIT(A) HAD O NLY PASSED AN EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE AND IGNORING THE WRITTEN SUBMISSIONS OF THE ASSESSEE. IN VIEW OF THIS, WE DEEM IT FIT AND APPRO PRIATE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, TO SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DISPOSING THE APPEAL AFRESH IN ACCORDANCE WITH LAW ON OR BEFORE ON 31.01.2019. NEEDLESS TO MENTION THAT THE ASSESSEE BE GIVEN REASONABLE OPPORTUNITY OF BEING H EARD. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE EXPEDITIOUS DISPOSAL OF THIS AP PEAL BY THE LD. CIT(A) AND NOT TO TAKE ANY ADJOURNMENT EXCEPT DUE TO BONA FIDE OR EXCEPTIO NAL CIRCUMSTANCES. ACCORDINGLY, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STAT ISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 24 .08.2018 SD/- SD/- [S.S. VISWANETHRA RAVI] [ M.BAL AGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 24.08.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. NARAYANI STEELS PVT. LTD. 23A, N.S. ROAD, 7 TH FLOOR, ROOM NO. 31, KOLKATA-700001. 2. ACIT, CIRCLE-3, KOLKATA, AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE, KOLKATA- 700069. 3..C.I.T(A).- 4. C.I.T .- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S 3 ITA NO.2099/KOL/2017 NARAYANI STEELS PVT. LTD. A.YR. 2010-11 3