Intellectual Securities Private Limited , Kolkata V. ITO, Ward - 1(2), Kolkata

ITA 2453/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5160 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 15-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: NEELKANTHA KHANDELWAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) ITA NO. 2453/KOL/2019 ASSESSMENT YEAR: 2010-11 M/S. INTELLECTUAL SECURITIES PVT. LTD......................................................................APPELLANT 277, B.B. GANGULY STREET ROOM NO. 306 3 RD FLOOR KOLKATA 700 012 [PAN : AABCI 7610 J] VS. INCOME TAX OFFICER, WARD-1(2), KOLKATA.........................RESPONDENT APPEARANCES BY: SHRI NEELKANTHA KHANDELWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JANUARY 31 ST , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 19 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 17, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 19/07/2019, FOR THE ASSESSMENT YEAR 2010-11. 2. HEARD RIVAL CONTENTIONS. ON PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE IN LAW. HENCE, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF VIOLATIONS OF THE PRINCIPLES OF NATURAL JUSTICE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 19 TH DAY OF FEBRUARY, 2020. SD/- SD/- [S.S. GODARA] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 19.02.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. INTELLECTUAL SECURITIES PVT. LTD 277, B.B. GANGULY STREET ROOM NO. 306 3 RD FLOOR KOLKATA 700 012 2. INCOME TAX OFFICER, WARD- 1(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. INTELLECTUAL SECURITIES PVT. LTD M/S. INTELLECTUAL SECURITIES PVT. LTD 1(2), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 2453/KOL/2019 ASSESSMENT YEAR: 2010-11 M/S. INTELLECTUAL SECURITIES PVT. LTD . TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES