Kaaiser Oils Pvt. Ltd., Kolkata V. ACIT, Cir.-11(1), Kolkata

ITA 221/KOL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5635 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 19-07-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Set aside

Judgement Text

1 ITA NO. 221/KOL/2021 KAAISER OILS PVT. LTD., AY 2013-14 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE HONBLE SHRI A. T. VARKEY, JM & SHRI MANISH BORAD, AM] I.T.A. NO. 221/KOL/2021 ASSESSMENT YEAR: 2013-14 KAAISER OILS PVT. LTD. (PAN: AAACN8306P) VS. ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-11(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 17.09.2021 DATE OF PRONOUNCEMENT .09.2021 FOR THE APPELLANT SHRI AMIT AGARWAL, ADVOCATE FOR THE RESPONDENT SMT. RANU BISWAS, CIT, SR. DR ORDER PER SHRI A. T. VARKEY, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-4, KOLKATA DATED 27.12.2019 FOR ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET, THE LD. AR SHRI AMIT AGARWAL, ADVOCATE DREW OUR ATTENTION TO THE FACT THAT THE ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER. ACCORDING TO LD. AR, THE ASSESSEE CAME TO KNOW ABOUT THE DISMISSAL OF THIS APPEAL EX PARTE ONLY IN JULY 2021 BECAUSE ASSESSEE DID NOT GET ANY NOTICE EITHER BY POST OR BY E-MAIL ON THE THREE (3) OCCASIONS WHICH THE LD. CIT(A) CLAIMS TO HAVE FIXED THE MATTER. SINCE THE ASSESSEE HAS NOT BEEN HEARD BEFORE THE ADJUDICATION OF THIS APPEAL, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL BACK TO HIS FILE FOR FRESH ADJUDICATION. NEEDLESS TO SAY THE ASSESSEE TO FILE WRITTEN SUBMISSION/DOCUMENTS TO SUBSTANTIATE ITS CASE AND THE LD. CIT(A) TO PASS A SPEAKING ORDER IN ACCORDANCE TO LAW. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 17TH SEPTEMBER, 2021. SD/- SD/- (MANISH BORAD) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17.09.2021 JD, SR. PS 2 ITA NO. 221/KOL/2021 KAAISER OILS PVT. LTD., AY 2013-14 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- M/S. KAAISER OILS PVT. LTD., P-79, NANI GOPAL ROYCHOWDHURY AVENUE (CIT ROAD), 2 ND FLOOR, ENTALLY, KOLKATA-700 014. 2. RESPONDENT ACIT, CIRCLE-11(1), KOLKATA 3. CIT(A)-4, KOLKATA. 4. DCIT, CIRCLE-11(1), KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY/DDO ITAT, KOLKATA BENCHES, KOLKATA