Aristo Industries, Kolkata V. ITO, Ward 34(2), Kolkata, Kolkata

ITA 2514/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4801 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 22-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A. NO. 2514/KOL/2017 ASSESSMENT YEAR: 2014-15 & I.T.A. NO. 2515/KOL/2017 ASSESSMENT YEAR: 2014-15 ARISTO INDUSTRIES..................................................................APPELLANT ROOM NO. 79 STEPHEN HOUSE 4, B.B.D. BAG EAST, KOLKATA WEST BENGAL 700 001 [PAN : AAQFA 0851 K] VS. INCOME TAX OFFICER, WARD-34(2), KOLKATA..........................................................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, JCIT SR. D/R. , APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MAY 14 TH , , 2019 DATE OF PRONOUNCING THE ORDER : MAY 17 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BOTH THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 10, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 6 TH SEPTEMBER, 2017, FOR THE ASSESSMENT YEAR 2014-15. 2. THERE IS A PETITION FOR ADJOURNMENT. AS WE ARE OF THE CONSIDERED OPINION THAT THIS CASE IS NOT FIT FOR GRANT OF ADJOURNMENT, WE REJECT THE SAME AND DISPOSE OFF THESE APPEALS EX-PARTE , QUA THE ASSESSEE, ON MERITS, AFTER HEARING THE LD. D/R. 3. HEARD THE LD. D/R. WE FIND THAT THE ASSESSING OFFICER IN THIS CASE HAS PASSED AN ORDER U/S 144 OF THE ACT AND THE LD. CIT(A) HAS ALSO PASSED AN EX-PARTE ORDER ON THE GROUND THAT THE ASSESSEE HAS NOT APPEARED DESPITE ISSUAL OF NOTICE. FROM THE RECORD IT IS SEEN THAT THE LD. CIT(A) HAD FIXED ONLY TWO DATES OF HEARING IN BOTH THESE APPEALS. UNDER THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, WE RESTORE THESE APPEALS TO THE FILE OF THE LD. 2 I.T.A. NO. 2514/KOL/2017 ASSESSMENT YEAR: 2014-15 & I.T.A. NO. 2515/KOL/2017 ASSESSMENT YEAR: 2014-15 ARISTO INDUSTRIES CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A), WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CO- OPERATE TILL THE DISPOSAL OF THE APPEALS. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 17 TH DAY OF MAY, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 17.05.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. ARISTO INDUSTRIES ROOM NO. 79 STEPHEN HOUSE 4, B.B.D. BAG EAST, KOLKATA WEST BENGAL 700 001 2. INCOME TAX OFFICER, WARD-34(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES