Budhadeb Tradelink Pvt. Ltd., Kolkata V. I.T.O.,Ward-1(2), Kolkata

ITA 290/KOL/2020

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1128 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 05-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA ी राजेश क ु मार, लेखा सद य एवं ी संजय शमा या यक सद यके सम [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 290/Kol/2020 आयकर अपील सं या–290/कोल/2020 Assessment Year : 2008-09 नधा रण वष ः 2008-09 Budhadeb Tradelink Pvt. Ltd. (PAN: AADDCB 2612 D) Vs. ITO, Ward-1(2), Kolkata Appellant / (अपीलाथ() Respondent / (*+यथ() Date of Hearing / स ु नवाई क- त/थ 29.08.2022 Date of Pronouncement/ आदेश उ1घोषणा क- त/थ 01.09.2022 For the Appellant/ नधा 3रती क- ओर से Shri S. Jhajharia, A.R For the Respondent/ राज व क- ओर से Atahar Hossain Chowdhury, CIT ORDER / आदेश Per Shri Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax(Appeals)-7, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 13.02.2020 for the AY 2008-09. 2. The assessee has challenged the order passed by the Ld. CIT(A) on various grounds. In the first ground, the assessee has assailed the order of Ld. CIT(A) on the ground of being ex-parte order passed without hearing the assessee on merit. 2 I.T.A. No.290/Kol/2020 Assessment Year: 2008-09 Budhadeb Tradelink Pvt. Ltd. 3. At the outset ,the Ld. A.R submitted before the Bench that the assessee could not appear before the First appellate authority on 18.12.2018 & 12.02.2020 because the notices fixing the hearing were not served on the assessee resulting into disposal of appeal of the assessee exparte causing the miscarriage of principles of natural justice. The Ld. A.R. prayed that the assessee may kindly be given one more opportunity by restoring the matter to the file of the AO as the assessee could not produce the necessary evidences even before the AO due to paucity of time in the assessment proceedings which was allowed by the AO to produce these evidences. 4. The Ld. D.R on the other hand, fairly agreed to the fact that the case was not represented before the Ld. CIT(A) and left the matter to the wisdom of the Bench. 5. After hearing the rival contention and perusing the material on record before us, we are of the view that the ends of justice could be met if the assessee be given one more opportunity to present its case on merit so that all the evidences could be brought on record and the issues involved could be decided by considering the said evidences. We are ,therefore, restoring the matter back to the file of the AO to decide the issue afresh with the direction to decide the same denovo after affording the reasonable opportunity of hearing to the assessee. We also direct the assessee to co- operate in the assessment proceedings by filing all the documents/evidences which it deems fit to defend its case and also the evidences as may be required by the AO. 6. In the result, all the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 1 st September, 2022 Sd/- Sd/- (Sonjoy Sarma /संजय शमा ) (Rajesh Kumar/राजेश क ु मार) Judicial Member/ या यक सद य Accountant Member/लेखा सद य Dated: 1 st September, 2022 SB, Sr. PS 3 I.T.A. No.290/Kol/2020 Assessment Year: 2008-09 Budhadeb Tradelink Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Budhadeb Tradelink Pvt. Ltd., C/o, M/s Salarpuria Jajodia & Co, 7, C.R. Avenue, 3 rd Floor, Kolkata-700072 2. Respondent – ITO, Ward-1(2), Kolkata 3. Ld. CIT(A)- 7, Kolkata (Sent Through E-mail) 4. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata