Sukhada Real Estate Private Limited , Kolkata V. ITO, Ward - 5(1), Kolkata , Kolkata

ITA 2346/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2052 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 17-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & HONB LE SHRI A.T.VARKEY, JM ] I.T.A NO. 2346/KOL/20 17 ASSESSMENT YEAR : 2012-1 3 SUKHADA REAL ESTATE PVT. LTD. -VS- ITO, WARD-5 (1), KOLKATA [PAN: AARCS 2988 R] (APPELLANT) ( RESPONDENT) FOR THE APPELLANT : SHRI SUBASH AGARWAL, ADVO CATE FOR THE REVENUE : SHRI C.J. SINGH, SR. DR DATE OF HEARING : 08.11.2018 DATE OF PRONOUNCEMENT : 16.11.2018 ORDER PER J.SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE ASSESSEE FOR ASSESS MENT YEAR 2012-13 DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF IN COME TAX(APPEALS)-2, KOLKATA [ IN SHORT THE LD. CIT(A) ] PASSED U/S 143(3) READ WITH 144 OF THE INCOME TAX ACT, 1961 [IN SHORT THE ACT]. 2. AFTER HEARING RIVAL SUBMISSIONS AND ON A CAREFU L CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, A PERUSAL OF PAPERS ON R ECORD AND ORDERS OF THE LOWER AUTHORITIES BELOW, AS WELL AS CASE LAW CITED, WE HO LD AS FOLLOWS. 3. WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING AND REPRESENTING ITS CASE BEFORE THE LD. CIT(A) . W E ALSO FIND THAT THE LD. CIT(A) HAS NOT ADJUDICATED THE APPEAL ON MERITS. UNDER THESE C IRCUMSTANCES, WE SET ASIDE THE ISSUE 2 ITA NO.2346/KOL/2017 SUKHADA REAL ESTATE PVT. LTD. A.YR .2012-13 2 TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATIO N IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 16.11.2018 SD/- SD/- [A.T.VARKEY ] [ J.SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED : 16.11.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. CA ANKIT JAIN, S A LEGAL ADVISORY AND SOLUTIONS LLP, TEMPLE CHAMBERS, ROOM NO. 68/1, 6, OLD POST OFFICE STREET, KOLKATA-700001 . 2. ITO, WARD-5(1), KOLKATA, P-7, CHOWRINGHEE SQUARE , 8 TH FLOOR KOLKATA-700069. 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT , KOLKATA BENCHES