M/s Zeromile Vincom Pvt. Ltd., Kolkata V. I.T.O.,Ward-12(2), Kolkata

ITA 244/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2061 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 26-11-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 25-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S JHAJHARIA FCA SH JAY
• Keywords: Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 244/KOL/2020 ASSESSMENT YEAR: 2012-13 M/S. ZEROMILE VINCOM PVT. LTD........................................................................................APPELLANT [PAN: AACZZ 5014 E] VS. ITO, WARD-12(2), KOLKATA.....................................................................RESPONDENT APPEARANCES BY: SH. S. JHAJHARIA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANRA, JCIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 26 TH , 2020 DATE OF PRONOUNCING THE ORDER : DECEMBER 4 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 19.11.2019 FOR THE ASSESSMENT YEAR 2012-13. 2. AFTER HEARING RIVAL CONTENTIONS, WE FIND THAT BOTH AO AS WELL AS THE LD. CIT(A) HAVE PASSED EX-PARTE ORDERS. THE LD. COUNSEL FOR THE ASSESSEE DEMONSTRATED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A) AS WELL AS THE AO. 3. THE LD. D/R, THOUGH NOT LEAVING HIS GROUND, SUBMITTED THAT THE ISSUE MAY BE REMANDED TO THE FILE OF THE AO FOR FRESH ADJUDICATION, AS THE ISSUES REQUIRE EXAMINATION OF DOCUMENTS AND RECORDING EVIDENCES. 4. IN VIEW OF THE ABOVE SUBMISSIONS, WE RESTORE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, ON GROUNDS OF VIOLATION OF PRINCIPLES OF 2 I.T.A. NO. 244/KOL/2020 ASSESSMENT YEAR: 2012-13 M/S. ZEROMILE VINCOM PVT. LTD. NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO COOPERATE WITH THE AO IN COMPLETION OF THE ASSESSMENT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 4 TH DECEMBER, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04.12.2020 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. M/S. ZEROMILE VINCOM PVT. LTD., C/O. M/S. SALARPURIA JAJODIA & CO., 3 RD FLOOR, WEST BENGAL-700 072. 2. ITO, WARD-12(2), KOLKATA. 3. CIT(A)-4, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES