Allworth Developers Pvt. Ltd., Kolkata V. I.T.O.,Ward-4(3), Kolkata

ITA 269/KOL/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6125 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 03-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH B, KOLKATA BEFORE SRI A.T. VARKEY, HONBLE JUDICIAL MEMBER & SRI MANISH BORAD, HONBLE ACCOUNTANT MEMBER [THROUGH VIRTUAL COURT] I.T.A. NO. 269/KOL/2020 ASSESSMENT YEAR: 2013-14 ALLWORTH DEVELOPERS PVT. LTD.......................APPELLANT 626, DAKSHINDARI ROAD, KOLKATA 700 048. [PAN :AAJCA 9920 B VS] ITO, WARD-4(3), KOLKATA......................................RESPONDENT APPEARANCES BY: SHRI MANOJ KATARUKA, AR APPEARED ON BEHALF OF THE APPELLANT. SHRI TUSHAR DHAWAL SINGH, ADDL. CIT, DR APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : SEPTEMBER 09, 2021 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 09, 2021 ORDER PER MANISH BOARD, AM: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013-14 AGAINST THE ORDER DATED 27.03.2017 OF THE COMMISSIONER OF INCOME TAX(APPEALS) 2, KOLKATA (HEREINAFTER REFERRED TO AS THE CIT(A)). 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THIS IMPUGNED ORDER OF THE CIT(A) IS AN EX-PARTE ORDER. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT THE ABSENCE OF THE COUNSEL OF THE ASSESSEE ON THE DATE FIXED FOR HEARING BEFORE THE CIT(A) WAS NOT INTENTIONAL. THE LD. COUNSEL HAS FURTHER SUBMITTED THAT THE ASSESSEE HAS A FAIR CASE ON MERITS AND THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE CIT(A). THE LD. DR, ON THE OTHER HAND, HAS RELIED UPON THE RECORD OF THE CIT(A). 3. AFTER CONSIDERING THE RIVAL CONTENTIONS OF THE LD. REPRESENTATIVES OF THE PARTIES, WE ARE OF THE VIEW THAT INTEREST OF JUSTICE WILL BE WELL-SERVED IF THE ASSESSEE IS GIVEN AN OPPORTUNITY TO PRESENT HIS CASE BEFORE THE CIT(A). IN VIEW OF THIS, THE EX-PARTE ORDER OF THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE CIT(A) FOR 2 I.T.A. NO.269/KOL/2020 ALLWORTH DEVELOPERS PVT. LTD. ASSESSMENT YEAR: 2013-14 ADJUDICATION AFRESH. NEEDLESS TO SAY THAT THE CIT(A) WILL GIVE PROPER OPPORTUNITY TO THE ASSESSEE TO PRESENT HIS CASE AND THEREAFTER, TO DECIDE THE MATTER BY WAY OF A SPEAKING ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 9 TH SEPTEMBER, 2021. SD/- SD/- [ A.T. VARKEY ] [ MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09.09.2021 BISWAJIT, SR. P.S. COPY OF THE ORDER FORWARDED TO: 1. M/S. ALLWORTH DEVELOPERS PVT. LTD. 2. ITO, WARD-4(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER SR. PRIVATE SECRETARY/DDO ITAT KOLKATA BENCHES, KOLKATA