Hoograjuli (Assam) Tea Co. Ltd., , Kolkata V. DCIT, Circle - 4(1), Kolkata , Kolkata

ITA 2372/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1887 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M GHOSH

Judgement Text

ITA NO.2372/KOL/2017 HOOGRAJULI (ASSAM) TEA CO.LTD. A.Y.2012-13 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.2372/KOL/2017 ASSESSMENT YEAR : 2012-13 HOOGRAJULI (ASSAM) TEA CO.LTD. -VERSUS- D.C. I.T., CIRCLE-4 (1), KOLKATA KOLKATA (PAN: AAACH6637B) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT: SMT. M.GHOSH, SR.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)-2, KOLKATA DATED 27 .09.2017 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2012-13. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT T HE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT( A) ON THE DATE OF HEARING. THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS AS R EQUIRED BY LAW. HENCE WE RESTORE THE MATTER TO THE FILE OF CIT(A) FOR FRESH ADJUDICA TION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING H EARD. 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.2372/KOL/2017 HOOGRAJULI (ASSAM) TEA CO.LTD. A.Y.2012-13 2 COPY OF THE ORDER FORWARDED TO: 1.HOOGRAJULI (ASSAM) TEA CO.LTD., 7, CHURCH LANE, 4 TH FLOOR, KOLKATA-700001. 2. D.C.I.T., CIRCLE-4 (1), KOLKATA. 3. C.I.T.(A)-2, 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