Allied Capital & Investment Privte Limited , Kolkata V. D.C.I.T.,Circle-4, Kolkata

ITA 2120/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8954 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 13-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 2120/KOL/2019 ASSESSMENT YEARS: 2011-12 ALLIED CAPITAL & INVESTMENT PVT. LTD.............................................................................APPELLANT [PAN: AABCM 8146 R] VS. DCIT, CIRCLE-4, KOLKATA...........................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 6 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 15 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA [CIT(A) FOR SHORT] DATED 09.07.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO PETITION FILED FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES I DISPOSE OFF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DR. 3. I FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION ON GROUNDS OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. I DO SO ACCORDINGLY AND SET ASIDE THE APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. AN OPPORTUNITY TO RECTIFY THE DEFECT IF ANY MAY BE GIVEN TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 15 TH JANUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED: 15.01.2020 BIDHAN 2 I.T.A. NO. 2120/KOL/2019 ASSESSMENT YEARS: 2011-12 ALLIED CAPITAL & INVESTMENT PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. ALLIED CAPITAL & INVESTMENT PVT. LTD., 74, RANI RASHMONI ROAD, CABIN NO. 113, MEZZANINE FLOOR, KOLKATA-700 013. 2. DCIT, CIRCLE-7, KOLKATA. 3. CIT(A)-3, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES