M/s Lakshya Energy Pvt. Ltd., Nagpur V. I.T.O.,Ward-2(3), Kolkata

ITA 2285/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7045 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: GOULEN HANGSHING
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

ITA NO.2285/KOL/2019 M/S LAKSHYA ENERGY PVT. LTD. A.Y. 2012-13 1 | P A GE , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 2285/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S LAKSHYA ENERGY PVT. LTD. (PAN: AAECM 7211 Q) VS. ITO,WARD-2(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 21.01.2021 DATE OF PRONOUNCEMENT 27.01.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI GOULEN HANGSHING, CIT ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A)-17, KOLKATA DATED 31.01.2019 FOR ASSESSMENT YEAR 2012-13. 2. NONE APPEARED FOR THE ASSESSEE. HOWEVER, WE N OTE FROM GROUND NO. 2 PREFERRED IN THE APPEAL BEFORE US THAT THE ASSESSEE IS AGGRIEVED BY THE ACTION OF THE LD. CIT(A) IN CONFIRMING THE ADDITION MADE BY AO WITHOUT PROVIDIN G REASONABLE OPPORTUNITY OF BEING HEARD. WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX -PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE, WHICH ACCORDING TO US HE OUGHT NOT TO HAVE DONE, EVEN THOUGH THE APPEAL WAS FIXED FEW TIMES FOR HEARING BEFORE HIM. AS PER SUB-SECTION (6) OF SECTION 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED T O AS THE ACT) THE LD. CIT(A) HAS TO STATE THE POINTS FOR DETERMINATION AND THE REASON FOR THE DECISION, WITHOUT WHICH HE COULD NOT HAVE DISPOSED OFF THIS APPEAL EX-PARTE. THEREFORE, WE ALLOW THE GROUND NO.2 AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) WITH A DI RECTION TO GIVE OPPORTUNITY TO THE ASSESSEE AND DECIDE THE APPEAL. HAVING DIRECTED SO, WE DIRECT THE ASSESSEE TO BE DILIGENT AND IF ADVISED TO FILE DOCUMENTS / WRITTEN SUBMISSI ON AS WELL AS APPEAR BEFORE THE LD. CIT(A) AND THE LD. CIT(A) TO PASS A SPEAKING ORDER IN ACCORDANCE TO LAW. ITA NO.2285/KOL/2019 M/S LAKSHYA ENERGY PVT. LTD. A.Y. 2012-13 2 | P A GE 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2021. SD/- SD/- (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27.01.2021 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. APPELLANT- M/S LAKSHYA ENERGY PVT. LTD., H NO. 240, AMABAZARI LAYOUT, NAGPUR, MAHARASTRA-440010 2. RESPONDENT ITO, WARD-2(3), KOLKATA 3. THE CIT(A)- 17, KOLKATA (SENT THROUGH E-MAIL) 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA