M/s. Anushree Textiles Pvt. Ltd., , Kolkata V. DCIT, Circle - 10, Kolkata , Kolkata

ITA 2540/KOL/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8474 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 26-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJOY MUKHERJEE
• Assessee Lawyers: S M SURANA
• Keywords: Principle of natural justice
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM ./ ITA NO.2540/KOL/2017 ( / ASSESSMENT YEAR : 2011-12 M/S ANUSHREE TEXTILES PVT. LTD. 13B, DIGAMBAR JAIN TEMPLE ROAD, KOLKATA-700007 VS. DCIT, CIRCLE-10, KOLKATA AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069 ./ ./PAN/GIR NO. : AAECA 5673 Q ( /ASSESSEE ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI S.M. SURANA, ADVOCATE /REVENUE BY : SHRI SANJOY MUKHERJEE, ADDL. CIT S R. DR / DATE OF HEARING : 26/12/2018 !'# /DATE OF PRONOUNCEMENT : 31/12/2018 / O R D E R PER DR.ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINI NG TO ASSESSMENT YEAR 2011-12, IS DIRECTED AGAINST AN ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-16, KOLKATA (IN SHORT THE LD. CIT(A)] IN APPEAL NO. 876/CIT(A)-16/C.CIR-3(4)/2014-15, WHICH IN TURN ARI SES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT THE ACT) DATED 30.03.2014. ITA NO.2540/KOL/2017 M/S ANUSHREE TEXTILES PVT. LTD. A.Y.2011-12 2 2. AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE A SSAILED THE IMPUGNED ORDER BY CONTENDING THAT THE ASSESSEE COULD NOT REPRESENT HI S CASE BEFORE THE LD. CIT(A) AND THE ORDER BEING AN EX PARTE ORDER, STOOD VITIAT ED ON ACCOUNT OF VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. THE LD. CIT(A) PASSED THE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. AS PER LD. COUNSEL FOR THE ASSESSEE, THE ASSESSEE DID NOT RECEIVE ANY NOTICE OF HEARING DURING THE APPELLATE PROCEEDINGS THEREFORE, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) A ND DIRECT THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS AFTER HEARING THE ASSE SSEE IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 / 12 /2018. SD/ - (A.T. VARKEY) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 31/ 12/2018 SB , SR.PS. / COPY OF THE ORDER FORWARDED TO : ASSISTANT REGISTRAR I.T.A.T., KOLKATA BENCHES, KOLKATA 1. / THE ASSESSEE- M/S ANUSHREE TEXTILES PVT. LTD. 2. / THE RESPONDENT.- DCIT, CIRCLE-10, KOLKATA 3. ( ( ) / THE CIT(A), :KOLKATA. 4. ( / CIT 5. )* +, , ,# , / DR, ITAT, KOLKATA 6. + -. / GUARD FILE. ) //TRUE COPY// BY ORDER