Manoj Kr.Anil Kr.Engineering Private Limited , Kolkata V. D.C.I.T.,Ciecle-3(1), Kolkata

ITA 294/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9675 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-03-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER) I.T.A. NO. 294/KOL/2020 ASSESSMENT YEAR: 2013-14 MANOJ KR. ANIL KR. ENGINEERING PRIVATE LIMITED......................................................................APPELLANT [PAN: AAFCM 4305 G] VS. DCIT, CIRCLE-3(1), KOLKATA.............................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. DHRUBAJYOTI RAY, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 6 TH , 2020 DATE OF PRONOUNCING THE ORDER : JULY 6 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-16, KOLKATA DATED 20.12.2018 (CIT(A) FOR SHORT) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT). 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THE STAGE OF THE ASSESSMENT ITSELF. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 294/KOL/20120 ASSESSMENT YEAR: 2013-14 MANOJ KR. ANIL KR. ENGINEERING PRIVATE LIMITED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 6 TH JULY, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06.07.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. MANOJ KR. ANIL KR. ENGINEERING PRIVATE LIMITED, C/O RAJESH MOHAN & ASSOCIATES, UNIT NO. 18, 5 TH FLOOR, BAGATI HOUSE, 34, GANESH CHANDRA AVENUE, KOLKATA-700 013. 2. DCIT, CIRCLE-3(1), KOLKATA. 3. CIT(A)-16, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES