M/s. Dhanlaxmi Business Pvt. Ltd., , Kolkata V. ITO, Ward - 9(1), Kolkata, Kolkata

ITA 2237/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7548 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 25-10-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SATYAJIT MONDAL
• Assessee Lawyers: RAJIV CHOUDHURY
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO. 2237/KOL/2017 DHANLAXMI BUSINESS PVT. LTD., AY 2012-13 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 2237/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. DHANLAXMI BUSINESS PVT. LTD. (PAN: AADCD8034F) VS. INCOME-TAX OFFICER, WD-9(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 02.01.2019 DATE OF PRONOUNCEMENT 16.01.2019 FOR THE APPELLANT SHRI RAJIV CHOUDHURY, ADVOCATE FOR THE RESPONDENT SHRI SATYAJIT MONDAL, ADDL. CIT , SR. DR. ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-16, KOLKATA DATED 28.02.2017 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A) AND ONLY ONE N OTICE HAS BEEN ISSUED ON 10.01.2017. HE ALSO DREW OUR ATTENTION TO PARA 3 OF THE IMPUGNE D ORDER WHEREIN LD. CIT(A) HAS OBSERVED NOTICE HAS BEEN ISSUED ON 10.01.2017. DESPITE HEA RING FIXED, NO ONE HAS ATTENDED. HENCE, THE ORDER IS PASSED EX PARTE . SO, ACCORDING TO LD. AR, PROPER OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSE E BY THE LD. CIT(A). WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT AFF ORDING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, SO, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE AP PEAL AFRESH AFTER AFFORDING REASONABLE 2 ITA NO. 2237/KOL/2017 DHANLAXMI BUSINESS PVT. LTD., AY 2012-13 OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCOR DANCE TO LAW. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER IS PRONOUNCED IN THE OPEN COURT ON 16TH JANUA RY, 2019. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16TH JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. DHANLAXMI BUSINESS PVT. LTD., 14C, M. D. ROAD, 4 TH FLOOR, KOLKATA- 700 007. 2 RESPONDENT ITO, WARD-9(1), KOLKATA 3 4 5 CIT(A) -16, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR