Spencer's Retail Ltd., Kolkata V. DCIT, CIRCLE - 5(1), KOLKATA, Kolkata

ITA 2382/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1886 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 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: 2010-2011
• Appeal Filed On: 24-11-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI
• Assessee Lawyers: A DUDHWEWALA ACA
• Keywords: Opportunity of being heard

Judgement Text

ITA NO.2382/KOL/2017 SPENCERS RETAIL LTD. A.Y.2010 -11 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.2382/KOL/2017 ASSESSMENT YEAR : 2010-11 SPENCERS RETAIL LTD. . -VERSUS- D.C.I.T., C IRCLE-5(1) KOLKATA KOLKATA (PAN: AABCG3443R) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI A.DUDHWEWALA, ACA 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)-2, DATED 03.10.2017 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A.Y. 2010-11 . 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.2382/KOL/2017 SPENCERS RETAIL LTD. A.Y.2010 -11 2 COPY OF THE ORDER FORWARDED TO: 1.SPENCERS RETAIL LTD., DUNCAN HOUSE, 31, N.S.ROAD , KOLKATA-700001. 2. D.C.I.T., CIRCLE-5 (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