May Fair Plaza Pvt. Ltd., , Kolkata V. ITO, Ward - 3(1), Kolkata , Kolkata

ITA 2510/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6432 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PIYUSH MUKHERJEE
• Assessee Lawyers: MANISH TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, A CCOUNTANT M EMBER ] I.T.A. NO. 2510 / KOL /201 7 ASSESSMENT YEAR: 2012 - 13 MAYFAIR PLAZA PVT. LTD. .. .. . . ......... APPELLANT 36A, BENTINCK STREET, KOLKATA 700 069 [PAN : AABCM 7441 D ] INCOME TAX OFFICER, WARD 3 (1), KOLKATA . .. . .. RESPONDENT AAYAKAR BHAWAN, P - 7, CHOWRINGHEE SQUARE, KOLKATA 700 069 APPEARANCES BY: SHRI MANISH TIWARI, FCA APPEAR ED ON BEHALF OF THE A SSESSEE. SHRI PIYUSH MUKHERJEE, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 12, 2018 DATE OF PRONOUNCING THE ORDER : MAY 2 ND , 201 8 ORDER PER J. SUDHAKARREDDY : - THIS APPEAL FILED BY THE ASSESS E IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 1 , KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 17 / 1 1 /201 7 , FOR THE ASSESSMENT YEAR 20 12 - 13. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE ASSESSING OFFICER AS WELL AS THE LD. CIT(A) HAVE PASSED EX - PARTE ORDERS. THE ASSESSEE APPEARED BEFORE ME THROUGH HIS COUNSEL AND CONVINCED ME THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE REVENUE AUTHORITIES. 3. IN VIEW OF THE ABOVE DISCUSSION, I SET ASIDE THE ASSESSMENT TO THE FILE OF THE ASSESSING OFFICER FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, ON THE GROUND OF NATURAL JUSTI CE. THE ASSESSEE SHALL APPEAR BEFORE THE ASSESSING OFFICER WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CO - OPERATE IN DISPOSAL OF THIS APPEAL. 2 I.T.A. NO. 2510 /RAN/2017 ASSESSMENT YEAR: 2012 - 13 MAYFAIR PLAZA PVT. LTD. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA , THE 2 ND DAY OF MAY , 2018. SD/ - [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 02 . 0 5 .201 8 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. MAYFAIR PLAZA PVT. LTD. 36A , BENTINCK STREET KOLKATA 700 069 2. INCOME TAX OFFICER, WARD 3 (1), KOLKATA AAYAKAR BHAWAN P - 7, CHOWRINGHEE SQUARE KOLKATA 700 069 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 I.T.A. NO. 2510 /RAN/2017 ASSESSMENT YEAR: 2012 - 13 MAYFAIR PLAZA PVT. LTD.