Tamkore Investment Pvt. Ltd., , Kolkata V. ITO, Ward - 4(1), Kolkata , Kolkata

ITA 273/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4970 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER

Judgement Text

1 ITA NO. 273/KOL/2018 TAMKORE INVESTMENT PVT. LTD., AY 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 273/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. TAMKORE INVESTMENT PVT. LTD. (PAN: AAACT9561E) VS. INCOME-TAX OFFICER, WD-4(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.01.2019 DATE OF PRONOUNCEMENT 21.01.2019 FOR THE APPELLANT SHRI SUBRATA SINHA, AR FOR THE RESPONDENT SHRI SHANKAR HALDER, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-2, KOLKATA DATED 22.09.2016 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE BY PASSING AN EX PARTE ORDER TAKING NOTE THAT NO ORAL/WRITTEN SUBMISSION WAS FILED BEFORE HIM AGAINS T THE DECISION OF THE AO. BEFORE US, THE LD. AR CONTENDED THAT THE AR WHO WAS ENTRUSTED WITH THE APPEAL COULD NOT PROPERLY PRESENT HIMSELF/PLEAD BEFORE THE FIRST APPELLATE AUTHORITY AND, THEREFORE, FOR THE OMISSION ON THE PART OF THE LD. AR OF THE ASSESSEE, THE ASSESSEE SHOULD NOT BE PENALIZED. THE LD. DR DOES NOT WANT US TO INTERFERE IN THE ORDER PASSED BY THE LD. CIT(A). 3. HOWEVER, WE NOTE THAT THE LD. CIT(A) HAS DISMISS ED THE APPEAL OF THE ASSESSEE BECAUSE NEITHER THE LD. AR OF THE ASSESSEE APPEARED NOR FILED ANY WRITTEN SUBMISSION SO, THE IMPUGNED ORDER WAS PASSED EX PARTE. ASSESSEES APPEAL BEFORE THE LD. CIT(A) IS A 2 ITA NO. 273/KOL/2018 TAMKORE INVESTMENT PVT. LTD., AY 2012-13 STATUTORY RIGHT, VESTED ON THE ASSESSEE AND BECAUSE OF THE INACTION/OMISSION ON THE PART OF THE LD. AR CANNOT COME IN THE WAY OF JUSTICE; AND FOR THE LAXITY ON THE PART OF THE LD. AR, THE ASSESSEE CANNOT BE PENALIZED. THEREFORE, IN TH E LIGHT OF THE AFORESAID OBSERVATION, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) A ND REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO ADJUDICATE THE APPEA L ON MERIT AFTER HEARING THE ASSESSEE IN ACCORDANCE TO LAW. WE ALSO DIRECT THE ASSESSEE TO APPEAL BEFORE THE LD. CIT(A) ON 11.02.2019 AND THE LD. CIT(A) TO FIX THE HEARING AFTER THAT AN D THE ASSESSEE TO PARTICIPATE AND PLEAD ITS CASE BEFORE THE FIRST APPELLATE AUTHO RITY. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21ST JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. TAMKORE INVESTMENT PVT. LTD., ROOM NO.302, VAISHNO CHAMBERS, 6, BRABOURNE ROAD, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-4(1), KOLKATA 3 4 5 CIT(A) -2, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR