Twinings Private Limited , Kolkata V. DCIT, Circle - 4(2) , Kolkata

ITA 2353/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6043 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 14-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DHRUBAJYOTI ROY
• Keywords: Reasonable cause; Set aside

Judgement Text

1 ITA NO.2353/KOL/2018 TWININGS PRIVATE LIMITED AY- 2013-14 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ().. , .. !,'#$) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) & SHR I A. T. VARKEY, JM] ITA NO.2353/KOL/2018 ASSESSMENT YEAR: 2013-14 TWININGS PRIVATE LIMITED (PAN:AABCT2275N) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 21.01.2020 DATE OF PRONOUNCEMENT 14.02.2020 FOR THE APPELLANT SHRI SUBASH AGARWAL, ADVOCATE FOR THE RESPONDENT SHRI DHRUBAJYOTI ROY, JCIT, SR. DR ORDER PER A. T. VARKEY, JM: THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, KOLKATA DATED 09-08-2018 FOR THE ASSESSMENT YEAR 2013-14. 2. AT THE OUTSET ITSELF, THE LD. AR DREW OUR ATTENT ION TO THE FACT THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WITHOUT HEAR ING THE ASSESSEE. ACCORDING TO LD. AR, THE LD. CIT(A) HAS NOTED THAT VIDE NOTICE DATED 10. 04.2018, THE APPEAL WAS FIXED FOR HEARING ON 10.05.2018 AND THE LD. AR OF THE ASSESSEE HAD FI LED LETTER FOR ADJOURNMENT. THEREAFTER, THE LD. CIT(A) FIXED THE CASE ON 06.06.2018. ACCOR DING TO LD. CIT(A) ON 06.06.2018, THE LD. AR OF THE ASSESSEE FILED LETTER FOR ADJOURNMENT SO, AGAIN THE CASE WAS ADJOURNED TO 07.08.2018. ACCORDING TO LD. CIT(A), NEITHER ANY O NE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED, SO, TAK ING NOTE THAT THE NOTICE WAS SERVED UPON THE ASSESSEE ON 19.07.2018 WAS PLEASED TO DISMISS T HE APPEAL WITHOUT HEARING THE ASSESSEE ON MERITS. ACCORDING TO LD. AR, THOUGH THE ASSESSE E RECEIVED THE NOTICE ON 19.07.2018, THE LD. AR OF THE ASSESSEE DUE TO HIGH FEVER COULD NOT APPEAR ON 07.08.2018 AND THOUGH THE ADJOURNMENT APPLICATION WAS SENT THROUGH HIS CLERK, THE OFFICE OF THE LD. CIT(A) INFORMED HIM THAT THE LD. CIT(A) HAS DECIDED THE CASE EX PAR TE AND LEFT THE OFFICE. THEREFORE, ACCORDING TO LD. AR, SINCE THE LD. AR SUFFERED FROM HIGH FEVER HE COULD NOT APPEAR BEFORE 2 ITA NO.2353/KOL/2018 TWININGS PRIVATE LIMITED AY- 2013-14 THE LD. CIT(A) WHICH IS A REASONABLE CAUSE FOR NOT APPEARING BEFORE THE LD. CIT(A) AND IN ANY EVENT, THE LD. CIT(A) BEING THE FIRST APPELLAT E AUTHORITY OUGHT TO HAVE DECIDED THE APPEAL ON MERITS. THEREFORE, THE LD. AR PRAYED THA T ONE MORE OPPORTUNITY BE GIVEN TO THE ASSESSEE SO THAT THE APPEAL CAN BE CONTESTED ON MER ITS BEFORE THE LD. CIT(A). PER CONTRA, THE LD. DR OPPOSED THE PLEA OF THE LD. AR AND WANTE D US NOT TO INTERFERE IN THE ORDER OF THE LD. CIT(A). 3. AFTER HEARING BOTH THE PARTIES, WE NOTE THAT THE APPEAL WAS FIXED THRICE AND TWICE THE ASSESSEE HAD FILED ADJOURNMENT APPLICATIONS. ONLY ON THE LAST DATE I.E. ON 07.08.2018 THE LD. AR OF THE ASSESSEE COULD NOT APPEAR BECAUSE OF PHYSICAL AILMENT WHICH, IN OUR OPINION, IS A REASONABLE CAUSE FOR NOT APPEARING THE LD. CIT (A) AND, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AFTER HEARING THE LD. AR OF THE AS SESSEE AND THE ASSESSEE/LD. AR IS DIRECTED TO BE DILIGENT IN FUTURE AND APPEAR BEFORE THE LD. CIT(A) WITHOUT FAIL. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 14 TH FEBRUARY, 2020. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED :14TH FEBRUARY, 2020 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. TWININGS PRIVATE LIMITED, G-3/4 1, NEW BUDGE BUDGE ROAD, OLD DAKGHAR , KOLKATA-700 141. 2 RESPONDENT DCIT, CIRCLE-4(2), KOLKATA. 3. 4. 5. CIT(A)-2, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) BY ORDER, / TRUE COPY, ASSISTANT REGISTRAR