M/s. Neelkantha Steels Ltd., Kolkata V. DCIT, Circle-7(2), Kolkata, Kolkata

ITA 2118/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1370 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 03-11-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE ADL
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Reasonable cause

Judgement Text

ITA NO.2118/KOL/2016 M/S NEELKANTHA STEELS LTD. A.Y .2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI A.T.VARKEY, JM ] ITA NO.2118/KOL/2016 ASSESSMENT YEAR : 2012-13 M/S NEELKANTHA STEELS LTD. -VERSUS- D.C.I.T. CIRCLE-7(2), KOLKATA KOLKATA (PAN: AABCN 7190 E)) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI MANOJ KATARUKA, ADVOCAT E FOR THE RESPONDENT: SHRI ARINDAM BHATTACHARJEE, ADL . CIT, SR.DR DATE OF HEARING : 24.01.2018. DATE OF PRONOUNCEMENT : 14.03.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-2, KOLKATA RELATING TO A.Y. 2012-13. 2. WE FIND THAT THE LD. CIT(A) IN THIS CASE HAS PASSED AN EXPARTE ORDER ON THE GROUND THAT THE ASSESSEE DID NOT APPEAR BEFORE HIM DESPITE NUMEROUS OPPORTUNITIES. WE ALSO FIND THAT THE LD. CIT(A) HAS NOT PASSED THE ORDER ON MERITS. 3. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED BEFO RE US THAT HE WAS PREVENTED BY SUFFICIENT REASONABLE CAUSE FROM APPEARING BEFORE T HE LD. CIT(A). THE ASSESEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) EITHER BY HIMSELF OR THROUGH AN AUTHORISED REPRESENTATIVE WITHIN ONE MONTH OF THE DATE OF RECE IPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CO-OPERATE WITH THE LD. CIT(A) FOR DISPO SAL OF THE APPEAL. UNDER THE CIRCUMSTANCES, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. ITA NO.2118/KOL/2016 M/S NEELKANTHA STEELS LTD. A.Y .2012-13 2 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. . O RDER PRONOUNCED IN THE COURT ON 14.03.2018. SD/- SD/- [A.T.VARKEY] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14.03.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.M/S. NEELKANTHA STEELS LTD., 906, SUBHAM BUILDING , 9 TH FLOOR, 1, SROJINI NAIDU SARANI, KOLKATA-700017. 2. D.C.I.T., CIRCLE-7(2), KOLKATA. 3. C.I.T.(A)- 2, KOLKATA 4. C.I.T-2, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES