M/s Greenfied Vyapaar (p) Ltd., Kolkata V. ITO, Wd.6(3), Kolkata, Kolkata

ITA 28/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1444 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: R K TRIPATHI
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO.28/KOL/2017 GREENFIELD VYAPAAR (P) LTD., AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] I.T.A. NO. 28/KOL/2017 ASSESSMENT YEAR: 2012-13 GREENFIELD VYAPAAR (P) LTD. (PAN:AABCG0830G) VS. INCOME-TAX OFFICER, WD-6(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.02.2018 DATE OF PRONOUNCEMENT 28.02.2018 FOR THE APPELLANT SHRI R. K. TRIPATHI, AR FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-2, KOLKATA DATED 03.10.2016 FOR AY 2012-13 RAISING VARIOUS GROUNDS. AT THE OUTSET, THE LD. AR DREW OUR ATTENTION TO THE FIRST GROUND OF APPEAL WHICH IS AS UNDER: 1. THAT UNDER THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE, THE LD. CIT(A) ERRED IN PASSING ORDER EX PARTE. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS AN EX PARTE ORDER AND HAS BEEN PASSED WIT HOUT GOING INTO THE MERIT OF THE CASE AT ALL. HENCE, HE PRAYED BEFORE THE BENCH TO SET ASID E THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK TO HIS FILE FOR PASSING A REASONED AND SPEAKING ORDER. ON THE OTHER HAND, THE LD. DR RELIED ON THE ORDER OF LD. CIT(A) 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THRO UGH THE ORDER OF LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS PASSED A VERY CRYPTIC, NON- SPEAKING AND EX PARTE ORDER. THEREFORE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) A ND RESTORE THE MATTER TO HIS FILE TO 2 ITA NO.28/KOL/2017 GREENFIELD VYAPAAR (P) LTD., AY- 2012-13 ADJUDICATE THE MATTER AFRESH AND PASS A SPEAKING OR DER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCOR DANCE TO LAW. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) DILIGENTLY AND PART ICIPATE IN THE APPELLATE PROCEEDINGS AND PURSUE THE APPEAL IN ACCORDANCE TO LAW. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28.02.2018 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28TH FEBRUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. GREENFIELD VYAPAAR PVT. LTD., 1 8, RAVINDRA SARANI, 9 TH FLOOR, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-6(3), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY