M/s Rimjhim Construction Pvt. Ltd. , Kolkata V. ITO Ward 14(3) Kolkata , Kolkata

ITA 2172/KOL/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0028 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.2172/Kol/2019 Assessment Year: 2012-13 M/s Rimjhim Construction Pvt. Ltd................. ......................................Appellant Diamond Heritage, 16, Strand Road, Room No.H 523A, 5 th Floor, Kolkata-1. [PAN:AAFCR5241J] vs. ITO, Ward-14(3), Kolkata....................................................................Respondent Appearances by: Shri Bisweswar Ghosh, Adv., appeared on behalf of the appellant. Shri Sudipta Guha, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 6, 2022 Date of pronouncing the order : June 6, 2022 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 08.08.2019 of the Commissioner of Income Tax(Appeals)-5, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee has submitted that an impugned order of the CIT(A) is an ex parte order. The ld. counsel has further submitted that the assessee did not receive the notice of hearing from the CIT(A), therefore, the assessee could not present its case before the CIT(A) resulting into an ex parte order. The ld. counsel has further submitted that taking into consideration the interest of justice, the assessee may be given an opportunity of hearing before the CIT(A). A separate undertaking in the affidavit has also been filed by Shri Onkar Sharan Singh, director of the assessee company that if given a chance, the assessee company would comply or cooperate during the hearing. The ld. counsel, therefore, has submitted that the matter be restored to the file of the CIT(A). I.T.A. No.2172/Kol/2019 Assessment Year: 2012-13 M/s Rimjhim Construction Pvt. Ltd 2 3. The ld. DR has not objected to the same. 4. In view of the above, the impugned order of the CIT(A) is set aside and the matter is restored to the CIT(A) with a direction to decide the issue involved in this appeal afresh in accordance with law after giving appropriate opportunity to the assessee to present its case. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 6 th June, 2022. Sd/- Sd/- [Girish Agrawal] [Sanjay Garg] Accountant Member Judicial Member Dated: 06.06.2022. RS Copy of the order forwarded to: 1. M/s Rimjhim Construction Pvt. Ltd 2. ITO, Ward-14(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches