Mitra Agro Enterprise Ltd., Kolkata V. ITO, Ward - 7(1), Kolkata, Kolkata

ITA 270/KOL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 0860 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 16-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SITAL CHANDRA DAS
• Assessee Lawyers: PARNASHREE BANERJEE
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 270/KOL/2018 ASSESSMENT YEAR: 2010-11 MITRA AGRO ENTERPRISE LTD........................APPELLANT 9, PRASHANNA KUMAR TAGORE STREET NUTAN BAZAR RAJBARI KOLKATA 700 006 [PAN : AAGCM 2412 H] VS. INCOME TAX OFFICER, WARD-7(1), KOLKATA.................RESPONDENT APPEARANCES BY: MISS PARNASHREE BANERJEE, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SITAL CHANDRA DAS, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 28 TH , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 5 TH , 2018 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)- 3, KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 01/12/2017, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2010-11. 2. AFTER HEARING RIVAL CONTENTIONS, I AM OF THE CONSIDERED OPINION THAT THIS CASE HAS TO BE SET ASIDE TO THE FILE OF THE ASSESSING OFFICER ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSING OFFICER PASSED AN EX-PARTE ORDER U/S 144 OF THE ACT AND THE LD. CIT(A) HAS ALSO PASSED AN EX-PARTE ORDER. THE ASSESSEE HAS DEMONSTRATED THAT IT WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE AUTHORITIES BELOW. ACCORDINGLY, THIS APPEAL IS SET ASIDE TO THE FILE OF THE LD. ASSESSING OFFICER, FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW. THE ASSESSEE SHALL PRESENT HIMSELF OR HIS AUTHORIZED REPRESENTATIVE, BEFORE THE LOWER AUTHORITIES AND CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 5 TH DAY OF OCTOBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 05.10.2018 {SC SPS} 2 ITA NO. 270/KOL/2018 ASSESSMENT YEAR: 2010-11 MITRA AGRO ENTERPRISE LTD COPY OF THE ORDER FORWARDED TO: 1. MITRA AGRO ENTERPRISE LTD 9, PRASHANNA KUMAR TAGORE STREET NUTAN BAZAR RAJBARI KOLKATA 700 006 2. INCOME TAX OFFICER, WARD-7(1), KOLKATA 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