Indothai Airport Management Services P. Ltd., , Kolkata V. DCIT, Circle - 6(1) , Kolkata

ITA 2499/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2760 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 30-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Opportunity of being heard; Reasonable cause; Set aside

Judgement Text

1 ITA NO. 2499/KOL/2018 INDOTHAI AIRPORT MANAGTEMENT SERVICES P. LTD., AY 2 015-16 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 2499/KOL/2018 ASSESSMENT YEAR: 2015-16 INDOTHAI AIRPORT MANAGEMENT SERVICES PVT. LTD. (PAN: AACCI1182J) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-6(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 24.04.2019 DATE OF PRONOUNCEMENT 07.06.2019 FOR THE APPELLANT SHRI MANOJ KATARUKA, ADVOCATE FOR THE RESPONDENT SHRI RADHEY SHYAM, CIT, DR & SH RI SHANKAR HALDER, JCIT ORDER PER SHRI A. T. VARKEY, JM: THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF LD. CIT(A) - 2, KOLKATA DATED 08.10.2018 FOR AY 2015-16. 2. AT THE OUTSET ITSELF, THE LD. COUNSEL FOR THE AS SESSEE POINTED OUT THAT THE IMPUGNED OF THE OF THE LD. CIT(A) IS AN EX PARTE ORDER WITHO UT ALLOWING REASONABLE, ADEQUATE AND EFFECTIVE OPPORTUNITY OF HEARING. THE LD. AR SUBMI TTED BEFORE US THAT THE ASSESSEE DID NOT RECEIVE THE NOTICE DATED 18.09.2018 FIXING THE DATE OF HEARING ON 03.10.2018. SINCE THE ASSESSEE DID NOT RECEIVE THE NOTICE OF HEARING IT C OULD NOT REPRESENT BEFORE THE LD. CIT(A) AND, THEREFORE, AN OPPORTUNITY MAY BE GRANTED TO AP PEAR BEFORE THE LD. CIT(A) SO THAT APPEAL CAN BE DECIDED ON MERITS. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) HAS TAKEN NOTE T HAT THE NOTICE DATED 18.09.2018 FIXING THE 2 ITA NO. 2499/KOL/2018 INDOTHAI AIRPORT MANAGTEMENT SERVICES P. LTD., AY 2 015-16 DATE OF HEARING ON 03.10.2018 AND SINCE NONE APPEAR ED, HE WAS PLEASED TO DISMISS THE APPEAL WITHOUT GOING INTO THE MERITS OF THE CASE. WE NOTE THAT SINCE THE ASSESSEE DID NOT RECEIVE NOTICE OF HEARING WHICH PREVENTED THE ASSES SEE TO BE PRESENT BEFORE THE LD. CIT(A). SINCE THERE IS A REASONABLE CAUSE FOR NON-APPEARANC E BEFORE THE LD. CIT(A), WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO DECIDE THE APPEAL ON MERITS AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPO SES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JUNE, 2019 SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 7 TH JUNE, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. INDOTHAI AIRPORT MANAGEMENT SERVICE S PVT. LTD., R. NO. S-2, 2 ND FLOOR, SILVER ARCADE, 5, JBS HALDEN AVENUE, KOLKATA-700 10 5. 2 RESPONDENT DCIT, CIRCLE-6(1), KOLKATA. 3 4 5 CIT(A)- 2 , KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR