Nevaeh Technology Pvt. Ltd., Kolkata V. D.C.I.T., Circle-2(4), Kolkata

ITA 223/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9196 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 08-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL JCIT LD
• Assessee Lawyers: SHRIA K TIBREWAL FCA LD
• Keywords: Right to appeal; Set aside
• Section: 201

Judgement Text

1 IT A NO . 223/KOL/19 AY 2014 - 15 NEVAECH TECHNOLOGY P.LTD . , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM ] ITA NO. 223 /KOL/20 19 ASSESSMENT YEAR: 20 1 4 - 15 M/S. NEVAEH TECHNOLOGY (P) LTD. PAN: AA CCN4713A VS. D.C.I.T ,C.C - 2(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 20 .07 .20 20 DATE OF PRONOUNCEMENT 11 . 0 8 .20 20 FOR THE APP ELLANT SHRIA.K.TIBREWAL, FCA, LD.AR FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT , LD. SR.DR ORDER SHRI A. T. VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) - 12 , KOLKATA DATED 31 - 1 2 - 2018 FOR THE ASSESSMENT YEAR 201 4 - 15 . 2. A PERUSAL OF THE GROUND NOS. 1 AND 2 AS RAISED BY THE ASSESSEE, IT IS D I S CERNED THAT THE ASSESSEE IS CHALLENGING THE ACTION OF THE LD. CIT(A) , WHO DISMISSED THE APPEAL OF ASSESSEE WITHOUT ALLOWING PROPER REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE AND ALSO FOR NOT DISPOSING OFF GROUND - WISE THE APPEAL . 3. WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER AND HAS NOT DECIDED THE CASE ON MERITS. THE LD. CIT(A) NOTES THAT ON 29 - 08 - 2018, 27 - 09 - 2018, 10 - 10 - 2018 AND 20 - 12 - 2018 , WHEN THE HEARING WAS FIXED NONE APPE ARED NOR FILED ANY WRITTEN SUBMISSIONS ON BEHALF OF ASSESSEE . THEREFORE, HE WAS CONSTRAINED TO DISMISS THE APPEAL. HOWEVER, WE NOTE THAT THE ASSESSEE HAD FILED BEFORE THE LD. CIT(A) SIXTEEN (16) GROUNDS OF APPEAL AS WELL AS FILED THE STATEMENT OF FACTS RUNNING TO 14 PAGES , WHEREIN DETAIL ED SUBMISSIONS AS WELL AS CASE LAW(S) , WHICH THE ASSESSEE HAS RELIED UP ON HAVE BEEN SUBMITTED . HOWEVER, THE LD. CIT(A) HAS DISMISSED THE APPEAL WITHOUT PASSING A SPEAKING ORDER, WHICH ACTION OF THE LD. CIT(A) CANNOT BE COUNTENANCED. 2 IT A NO . 223/KOL/19 AY 2014 - 15 NEVAECH TECHNOLOGY P.LTD . 4. IT SHOULD BE KEPT IN MIND THAT IF AN ASSESSE E IS AGGRIEVED BY THE ORDER OF THE AO, THEN IT (ASSESSEE) HAS A STATUTORY RIGHT TO FILE AN APPEAL BEFORE THE LD. CIT(A). THIS VALUABLE/STATUTORY RIGHT OF THE ASSESSEE CANNOT BE LIGHTLY BRUSHED ASIDE BY PASSING NON - SPEAKING ORDER. WE EXPECT THE ASSESSEE T O BE DILIGENT WHILE PURSUING THE APPEAL. IN THE LIGHT OF ABOVE DISCUSSION, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE APPEAL IS RESTORED BACK TO HIM WITH DIRECTION TO PASS A SPEAKING ORDER BY GOING THROUGH THE STATEMENTS OF FACTS AS WELL AS WRITTEN SUBMISSIONS/DOCUMENTS, IF ANY, FILED BY THE ASSESSEE. THE ASSESSEE IS DIRECTED TO BE DILIGENT AND TO APPEAR OR/AND FILE NECESSARY SUBMISSIONS/ PAPERS BEFORE HIM, IF ADVISED TO DO SO. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUN CED IN THE OPEN COURT ON 11 AUG. 2020 . SD/ - SD/ - ( J. SUDHAKAR REDDY) ( ABY. T. VARKEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 AUG. 2020 **PP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. NEVAEH TECHNOLOGY P.LTD DH 6/31 02 - 362, ACTION AREA 1D, NEWTOWN RAJARHAT, KOLKATA - 700 156. 2 RESPONDENT DCIT, CIR - 2(4) , AAYKARBHAVAN POORVA, 110 SHANTIPALLY, KOLKATA - 107. 3. 4. 5. CIT(A) - 4 , KOLKATA (SENT THROUGH E - MAIL) CIT - , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E - MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR