M/s. Gazna Samabay Krishi Unnayan Samity Limited , Nadia V. ITO, Ward - 41(4), Nadia , Nadia

ITA 2341/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1330 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT DR REV
• Assessee Lawyers: P S GUPTA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER ] I.T.A. NO. 23 41 / KOL/201 7 ASSESSMENT YEAR: 20 1 2 - 13 M/S. GANZA SAMABAY KRISHI UNNAYAN SAMITY LTD. ....... APPELLANT C/O. PARTHA SARATHI GUPTA 100, BANK LANE P.O. KRISHNANAGAR DIST. - NADIA PIN - 741101 [PAN : AAAAG 5290 M ] INCOME TAX OFFICER, WARD - 41 ( 4), NADIA . ... RESPONDENT ANANTA HARI MITRA ROAD P.O. KRISHNAGAR NADIA PIN - 741101 APPEARANCES BY: SHRI P.S. GUPTA, ADVOCATE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : FEBRUARY 7 TH , 201 8 DATE OF PRONOUNCING THE ORDER : MARCH 16 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESS E IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 2 , KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 2 8 / 0 6 /201 7 . 2. IN THIS CASE, I FIND THAT THE LD. FIRST APPELLATE AUTHORITY, HAS PASSED AN EX - PARTE ORDER. THE ASSESSEE HAS DEMONSTRATED BEFORE ME THAT IT WAS PRE VENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. 3. HENCE, I RESTORE THIS APPEAL TO THE FILE OF THE LD . FIRST APPELLATE AUTHORITY FOR FRESH ADJUDICATION ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. FIRST APPELLATE AUTHORITY, WITHIN ONE MONTH OF THE RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CO - OPERATE IN THE D ISPOSAL OF THE APPEAL. 2 I.T.A. NO. 2341/KOL/2017 ASSESSMENT YEAR: 2012 - 13 M/S. GANZA SAMABAY KRISHI UNNAYAN SAMITY LTD 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 16 TH DAY OF MARCH , 201 8 . SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 16 . 0 3 .201 8 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. M/S. GANZA SAMABAY KRISHI UNNAYAN SAMITY LTD C/O. PARTHA SARATHI GUPTA 100, BANK LANE P.O. KRISHNANAGAR DIST. - NADIA PIN - 741101 2. INCOME TAX OFFICER, WARD - 41(4), NADIA ANANTA HARI MITRA ROAD P.O. KRISHNAGAR NADIA PIN - 741101 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 2341/KOL/2017 ASSESSMENT YEAR: 2012 - 13 M/S. GANZA SAMABAY KRISHI UNNAYAN SAMITY LTD