Zoom Advisory Private Limited , Kolkata V. I.T.O.,Ward-2(4), Kolkata

ITA 2374/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7314 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 30-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 30-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A (VIRTUAL COURT HEARING), BENCH KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI SANJAY GARG, JUDICIAL MEMBER I.T.A. NO.2374/KOL/2019 ASSESSMENT YEAR: 2012-13 ZOOM ADVISORY PVT. LTD..................................APPELLANT [PAN :AAACZ4782B] ITO, WARD-2(4), KOLKATA.....RESPONDENT APPEARANCES BY: NONE SHRI DHURBOJYOTI ROY, JCIT, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : DECEMBER 30, 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 20, 2021 ORDER PER J. SUDHAKAR REDDY :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-17, KOLKATA (HEREINAFTER THE LD. CIT(A)), DATED 19.07.2019 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE HENCE WE DISPOSE OF THE CASE EX PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DR. 3. THERE IS A DELAY OF 01 DAYS IN FILING OF THE APPEAL. THE LD. DR HAD NO OBJECTION IF THE APPEAL IS ADMITTED FOR ADJUDICATION. HENCE, WE CONDONE THE DELAY AND ADMIT THE APPEAL. 4. HEARD THE LD. DR, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER IN THIS CASE. THE LD. DR SUBMITS THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE ASSESSING OFFICER AS THERE WAS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE AT THE ASSESSMENT STAGE AND CERTAIN VERIFICATION HAS TO BE CONDUCTED BY THE ASSESSING OFFICER. 2 I.T.A. NO.2374/KOL/2019 ZOOM ADVISORY PVT. LTD ASSESSMENT YEAR: 2012-13 5. IN VIEW OF THE ABOVE SUBMISSIONS, WE RESTORE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUNDS OF VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. THE ASSESSING OFFICER SHALL GIVE ADEQUATE OPPORTUNITY TO THE ASSESSEE AND DISPOSE OF THE CASE DE NOVO IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 20 TH JANUARY, 2021. SD/- SD/- [ SANJAY GARG ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20.01.2021 RS COPY OF THE ORDER FORWARDED TO: 1 . ZOOM ADVISORY PVT. LTD., 75, METCALFE STREET, 2 ND FLOOR, KOLKATA 700013. 2. ITO, WARD-2(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR , KOLKATA BENCHES