The Market Electrical Engineering Works, Howrah V. D.C.I.T.,Circle-48, Kolkata

ITA 2133/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8965 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Assessee Lawyers: P K RAY
• Keywords: 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. 2133/KOL/2019 ASSESSMENT YEAR: 2014-15 THE MARKET ELECTRICAL ENGINEERING WORKS.................................................................APPELLANT [PAN: AAIFT 0455 C] VS. DY. CIT, CIRCLE-48, KOLKATA.....................................................................RESPONDENT APPEARANCES BY: SH. P.K. RAY, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 7 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)-14, KOLKATA [CIT(A) FOR SHORT] DATED 26.06.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2014-15. 2. I HAVE HEARD SH. P.K. RAY, LD. COUNSEL FOR THE ASSESSEE AND SH. JAYANTA KHANRA, JCIT, SR. DR, ON BEHALF OF THE REVENUE. 3. THERE IS A DELAY OF 03 DAYS IN FILING OF THE APPEAL. AFTER PERUSING THE APPLICATION FOR CONDONATION OF DELAY, I CONDONE THE DELAY AND ADMIT THE APPEAL. 4. THE LD. CIT(A) HAVE PASSED EX PARTE ORDERS. THE ASSESSEE AS WELL AS 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. 5. 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. 2133/KOL/2019 ASSESSMENT YEAR: 2014-15 THE MARKET ELECTRICAL ENGINEERING WORKS. COPY OF THE ORDER FORWARDED TO: 1. THE MARKET ELECTRICAL ENGINEERING WORKS, N.H. 6, VILL. & P.O. NABGHARA, P.S. SANKRAIL, HOWRAH-700 322. 2. DY. CIT, CIRCLE-48, KOLKATA. 3. CIT(A) - 14, 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