Rosebay Gardents Pvt. Ltd., Kolkata V. The ITO, Ward-15(4), Kolkata, Kolkata

ITA 2354/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1542 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 15-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN CIT DR REVEN
• Keywords: Principle of natural justice
• Section: 115JB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ] I.T.A. NO. 2 354 / KOL/201 6 ASSESSMENT YEAR: 20 12 - 13 ROSEBAY GARDENS PVT. LTD . .. . . ... APPELLANT 161/1, M G ROAD ROOM NO. 23 KOLKATA 700 007 [PAN : AACCP 7372 D ] I.T.O. WARD - 1 5( 4 ) , KOLKATA .. ... .. ... RESPONDENT 110,SHANTIPALLY KOLKATA 700 107 APPEARANCES BY: NONE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN , ADDL. CIT , DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 30 TH , 201 8 DATE OF PRONOUNCING THE ORDER : FEBRUARY 14 TH , 201 8 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 18 , KOLKATA , (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 27 / 09 /201 6 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE. THERE IS NO PETITION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OF THE CASE EX - PARTE QUA THE ASSESSEE, AFTER HEARING THE LD. D/R. 3. HEARD THE LD. D/R. WE FIND THAT THE LD . CIT(A), HAS PASSED AN EX - PARTE ORDER. HE HAD DISMISSED THE APPEAL AS THE ASSESSEE HAS NEITHER IN THE STATEMENT OF FACTS NOR IN THE GROUNDS OF APPEAL HAD EXPLAINED AS TO WHY THE INCOME SHOULD BE DETERMINED U/S 115JB OF THE ACT. 4. IN OUR VIEW, REASONABLE OPPORTUNITY SHOULD BE GIVEN TO THE ASSESSEE. HENCE WE SET ASIDE THE APPEAL TO THE FILE OF THE LD. CIT(A), ON THE GROUNDS OF NATURAL JUSTICE. THE LD. CIT(A) SHALL GRANT ADEQUATE OPPORTUNITY TO THE ASSESSEE AND ADJUDICATE THE MATTER DE NOVO, IN ACCORDANCE WI TH LAW. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY 2 I.T.A. NO. 2354/KOL /2016 ASSESSMENT YEAR: 2012 - 13 ROSEBAY GARDENS PVT. LTD HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO - OPERATE TILL THE DISPOSAL OF THE APPEAL. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 14 TH DAY OF FEBRU ARY , 201 8 . SD/ - SD/ - [ S.S. VISWANETHRA RAVI ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 14 . 0 2 .201 8 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. ROSEBAY GARDENS PVT. LTD 161/1, M G ROAD ROOM NO. 23 KOLKATA 700 007 2. I.T.O. WARD - 15(4), KOLKATA 110,SHANTIPALLY KOLKATA 700 107 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. 2354/KOL /2016 ASSESSMENT YEAR: 2012 - 13 ROSEBAY GARDENS PVT. LTD