M/s Naman Ispat Pvt. Ltd., Kolkata V. D.C.I.T.-CC-2(1), Kolkata

ITA 2562/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5215 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 29-12-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 10-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAM BILASH MEENA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI SANJAY GARG, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO. 2562/KOL/2019 ASSESSMENT YEARS: 2011-12 M/S. NAMAN ISPAT PVT. LTD........................................................................................APPELLANT 235/2A, AJC BOSE ROAD 3 RD FLOOR KOLKATA 700 028 [PAN : AACCN 0854 G] VS. DEPUTY COMMISSIONER OF INCOME TAX, CC 2 (1), KOLKATA................... RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI RAM BILASH MEENA, CIT D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 29 TH , 2020 DATE OF PRONOUNCING THE ORDER : FEBRUARY 3 RD , 2021 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) 20, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 11/10/2019, FOR THE ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. UNDER THESE CIRCUMSTANCES, WE DISPOSE OFF THE CASE EX-PARTE ON MERITS QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. HEARD THE LD. D/R. THE LD. CIT(A) IN THIS CASE HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT PERMISSIBLE IN LAW. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. UNDER THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT INTERESTS OF JUSTICE WOULD BE MET IF THE APPEAL IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 3 RD DAY OF FEBRUARY, 2021. SD/- SD/- [ SANJAY GARG] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 03.02.2021 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. NAMAN ISPAT PVT. LTD. 235/2A, AJC BOSE ROAD 3 RD FLOOR KOLKATA 700 028 2. DEPUTY COMMISSIONER OF INCOME TAX, CC 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 DEPUTY COMMISSIONER OF INCOME TAX, CC 2 (1), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 2562/KOL/2019 ASSESSMENT YEARS: 2011-12 M/S. NAMAN ISPAT PVT. LTD. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES