Aashra Vinimay Pvt. Ltd., , Kolkata V. ITO, Ward - 5(4), Kolkata , Kolkata

ITA 2368/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1885 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 22-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.2368/KOL/2017 AASHRA VINIMAY PVT. LTD. A.Y.2 008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH D KOL KATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & SHRI S.S.VISWANETHRA RAVI, JM] ITA NO.2368/KOL/2017 ASSESSMENT YEAR : 2008-09 AASHRA VINIMAY PVT. LTD. . -VERSUS- I.T.O., WARD-5(4), KOLKATA KOLKATA (PAN: AAGCA1341M) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SIDDHARTH AGARWAL, ADVO CATE FOR THE RESPONDENT: SHRI A.K.TIWARI, CIT (DR) DATE OF HEARING : 03.09.2018. DATE OF PRONOUNCEMENT : 03.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-17, DATED 11.03.201 7 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2008-09 . 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT T HE LD. CIT(A) HAS PASSED AN EXPARTE ORDER AND THE ASSESSEE WAS PREVENTED BY SUF FICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) ON THE DATE OF HEARING. THE L D. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS AS REQUIRED BY LAW. HENCE WE RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTE R GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT THIS APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSE. O RDER PRONOUNCED IN THE COURT ON 03.09.2018. SD/- SD/- [S.S.VISWANETHRA RAVI] [ J.SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.09.2018. [RG SR.PS] ITA NO.2368/KOL/2017 AASHRA VINIMAY PVT. LTD. A.Y.2 008-09 2 COPY OF THE ORDER FORWARDED TO: 1.AASHRA VINIMAY PVT. LTD., C/O SUBASH AGARWAL & AS SOCIATES, SIDDHA GIBSON, 1, GIBSON LANE, 2 ND FLOOR, SUITE 213, KOLKATA-700069. 2. I.T.O., WARD-5(4), KOLKATA. 3. C.I.T.(A)- 17, KOLKATA 4. C.I.T-2, KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES