M/s Bhumi Nirman Pvt. Ltd., Kolkata V. ITO, Wd.-10(4), , Kolkata

ITA 2321/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5201 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 27-01-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 21-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAM BILASH MEENA SR DRCIT
• Assessee Lawyers: S M SURANA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM /I.T.A NO.2321/KOL/2019 ( [ [ / ASSESSMENT YEAR: 2012-13) M/S BHUMI NIRMAN PRIVATE LIMITED C/O RAJESH MOHAN & ASSOCIATES, UNIT NO.18, 5 TH FLOOR, BAGATI HOUSE, 34, GANESH CHANDRA AVENUE, KOLKATA- 700013. VS. ITO, WARD-10(4), KOLKATA. ./ ./PAN/GIR NO.: AADCB8546L (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI S.M. SURANA, ADVOCATE RESPONDENT BY : SHRI RAM BILASH MEENA, SR. DR-CIT / DATE OF HEARING : 27/01/2020 /DATE OF PRONOUNCEMENT : 19/02/2020 / O R D E R PER SHRI S. S. GODARA: THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE PRINCIPAL COMMISSIONER OF INCOME TAX - 4, KOLKATAS ORDER DATED 26.03.2019 INVOLVING PROCEEDINGS U/S 263 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT TRANSPIRES AT THE OUTSET THAT THE PCITS REVISION ORDER U/S 263 OF THE ACT UNDER CHALLENGE HAS BEEN PASSED EX PARTE. BOTH THE PARTIES HAVE INVITED OUR ATTENTION TO PARA 3 PAGE 2 IN THE IMPUGNED REVISION ORDER MAKING IT CLEAR THAT NOT I.T.A NO.2321/KOL/2019 M/S BHUMI NIRMAN PRIVATE LIMITED PAGE | 2 ONLY THE ASSESSEE HAD BEEN SENT STATUTORY NOTICE(S) BUT ALSO IT HAD BEEN SERVED THROUGH AFFIXATION. 3. COMING TO THE PCITS REVISION NOTICE ISSUED TO THE ASSESSEE, WE FIND THAT HE HAS PASSED HIS IMPUGNED ORDER ON 26.03.2019. CASE RECORDS INDICATE THAT THE PCIT HAD ISSUED HIS NOTICE ON 19.03.2019 TO THIS EFFECT FOR HEARING ON 25.03.2019 AT 12.30 P.M. HIS REVISION PROCEEDINGS STOOD CONCLUDED ON 25.03.2019. THE ASSESSEE APPEARS TO HAVE SENT ITS E-MAIL ON 26.03.2019 THAT IT HAD BEEN SERVED THE HEARING NOTICE ON 25.03.2019 AT 6.31 P.M (COPY ENCLOSED). ALL THIS SUFFICIENTLY INDICATES THAT THE ASSESSEE HAS BEEN PREVENTED BY CIRCUMSTANCES BEYOND ITS CONTROL TO APPEAR AND PRESENT ITS CASE BEFORE THE PCIT IN REVISION PROCEEDINGS. WITHOUT GOING DEEPER IN MERITS OF THE CASE, WE THEREFORE DEEM IT APPROPRIATE TO RESTORE ALL THE ISSUES RAISED IN THE INSTANT LIS BACK TO THE PCIT FOR FRESH PROCEEDINGS AS PER LAW. THE ASSESSEE SHALL APPEAR BEFORE THE PCIT ON OR BEFORE 31 ST JULY, 2020 ALONG WITH A COPY OF OUR INSTANT ORDER FOR FURTHER PROCEEDINGS. CONSEQUENTIAL PROCEEDINGS SHALL FOLLOW AS PER LAW. 4. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER IS PRONOUNCED IN THE OPEN COURT ON 19.02.2020. SD/- ( A. L. SAINI ) SD/- (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER /KOLKATA; / DATE: 19/02/2020 RS I.T.A NO.2321/KOL/2019 M/S BHUMI NIRMAN PRIVATE LIMITED PAGE | 3 / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT - M/S BHUMI NIRMAN PRIVATE LIMITED 2. THE RESPONDENT- ITO, WARD-10(4), KOLKATA. 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.