M/s. Varsha Sales Promotion Pvt. Ltd., , Kolkata V. DCIT, Circle - 3(1) , Kolkata

ITA 2357/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7472 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 14-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Set aside

Judgement Text

1 ITA NO. 2357/KOL/2018 VARSHA SALES PROMOTION PVT. LTD., AY 2014-15 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 2357/KOL/2018 ASSESSMENT YEAR: 2014-15 M/S. VARSHA SALES PROMOTION PVT. LTD. (PAN: AAACV9125C) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 23.04.2019 DATE OF PRONOUNCEMENT 30.04.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR ORDER THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 1, KOLKATA DATED 30.08.2018 FOR AY 2014-15. 2. AT THE OUTSET ITSELF, WE NOTE THAT THOUGH NONE A PPEARED FOR THE ASSESSEE BUT FROM THE GROUNDS OF APPEAL OF THE ASSESSEE WE FIND THAT THE ASSESSEE IS AGGRIEVED BY THE EX PARTE ORDER PASSED BY THE LD. CIT(A) DATED 30.08.2018. AFTER G OING THROUGH THE IMPUGNED ORDER, WE NOTE THAT THE CASE WAS INITIALLY FIXED BY THE LD. C IT(A) ON 16.08.2018. HOWEVER, SINCE THE ASSESSEE HAD FILED A LETTER SEEKING ADJOURNMENT THE CASE WAS ADJOURNED TO 22.08.2018 AND THE LD. CIT(A) NOTED THAT NONE APPEARED SO HE FIXED THE CASE FOR HEARING ON 29.08.2018 AND TAKING NOTE THAT NONE APPEARED WAS PLEASED TO DISMI SS THE APPEAL WITHOUT GOING INTO MERITS OF THE APPEAL. IT HAS TO BE TAKEN NOTE THAT THE PA RLIAMENT IN ITS WISDOM HAS GIVEN THE APPELLATE JURISDICTION TO THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS. SINCE WE HAVE ALREADY NOTED THAT ON 16.08.2018 WHEN THE MATTER WA S FIXED FOR THE FIRST TIME THE ASSESSEE HAD SOUGHT ADJOURNMENT AND THE CASE WAS ADJOURNED T O 22.08.2018 AND THEREAFTER ON 2 ITA NO. 2357/KOL/2018 VARSHA SALES PROMOTION PVT. LTD., AY 2014-15 29.08.2018 THE LD. CIT(A) WAS PLEASED TO DISMISS TH E APPEAL SINCE NONE APPEARED ON BEHALF OF THE ASSESSEE. IN THE INTEREST OF JUSTICE AND FA IR PLAY, WE ARE OF THE CONSIDERED OPINION THAT THE LD. CIT(A) HAS TO DECIDE THE APPEAL ON MERITS, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE T O DECIDE THE APPEAL ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. NEEDLESS TO SAY THE ASSESSEE TO APPEAR BEFORE THE L D. CIT(A) DURING THE HEARING AND SEEK ADJOURNMENT FOR JUST CAUSE ONLY. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 30TH APRIL, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30TH APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. VARSHA SALES PROMOTION PVT. LTD., G ROUND FLOOR, 165, SUBODH PARK, KOLKATA-700 069 2 RESPONDENT - DCIT, CIRCLE-3(1), KOLKATA. 3 4 5 CIT(A)- 1, KOLKATA. (SENT THROUGH E-MAIL) C IT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR