Burdwan Hatcheries (P) Ltd., , Kolkata V. ACIT, Circle - 1, Burdwan, Burdwan

ITA 211/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3540 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 09-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.211/KOL/2018 [ASSESSMENT YEAR: 2008-09] PAGE | 2 HEARING FROM TIME TO TIME, THE LD.CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE EX- PARTE VIDE HIS APPELLATE ORDER DATED 21.06.2016. AGGRIEVED BY THE ORDER OF LD.CIT(A), THE ASSESSEE HAS PREFERRED THIS APPEAL BEFORE THE TRIBUNAL. 4. I HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. IN SUPPORT OF THE PRELIMINARY ISSUE RAISED IN THIS APPEAL CHALLENGING THE IMPUGNED ORDER PASSED BY LD.CIT(A) EX-PARTE, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT NONE OF THE NOTICES STATED TO BE ISSUED BY THE LD.CIT(A) WAS EVER RECEIVED BY THE ASSESSEE AND THE FACT THAT ITS APPEAL HAD BEEN TAKEN UP FOR HEARING AND DISPOSED OF BY THE LD.CIT(A) CAME TO THE NOTICE OF THE ASSESSEE ONLY WHEN IT RECEIVED A NOTICE U/S 271(1)(C) OF THE ACT FROM THE AO AND THE MANAGING DIRECTOR OF THE ASSESSEE COMPANY APPEARED BEFORE THE AO IN RESPONSE TO THE SAID NOTICE. KEEPING IN VIEW THIS SUBMISSION MADE BY THE LD. COUNSEL FOR THE ASSESSEE, I AM SATISFIED THAT THERE WAS A SUFFICIENT CAUSE FOR THE NON-APPEARANCE OF THE ASSESSEE BEFORE LD.CIT(A) WHEN ITS APPEAL WAS FIXED FOR HEARING FROM TIME TO TIME. I THEREFORE, SET ASIDE THE IMPUGNED PASSED BY LD. CIT(A) EX-PARTE AND REMIT THE MATTER BACK TO HIM FOR DISPOSING OF THE APPEAL OF THE ASSESSEE AFRESH ON MERIT AFTER GIVING ONE MORE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. AS UNDERTAKEN BY LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE SHALL MAKE DUE COMPLIANCE BEFORE LD.CIT(A) AND SHALL EXTEND ALL THE POSSIBLE CO-OPERATIONS IN ORDER TO ENABLE LD.CIT(A) TO DISPOSE OF THE APPEAL EXPEDITIOUSLY. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21.08.2018. SD/- (P.M.JAGTAP) ACCOUNTANT MEMBER DATE:- 21.08.2018 *AMIT KUMAR*