Fairdeal Vincom Pvt. Ltd., Hyderabad V. I.T.O.,Ward-10(4), Kolkata

ITA 295/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8414 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 18-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

ITA No. 295/KOL/2019 Assessment Year: 2010-2011 Fairdeal Vincom (P) Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. No. 295/KOL/2019 Assessment Year: 2010-2011 Fairdeal Vincom (P) Limited,.......................................................Appellant Shyam Arihant, Plot no. 1-8-304 to 307/10AA, Secundrabad, Hyderabad, Telangana-500003 [PAN: AABCF3182A] -Vs.- Income Tax Officer,......................................................................Respondent Ward-10(4), Kolkata, Aayakar Bhawan , P-7, Chowringhee Square, Kolkata-700069 Appearances by: S h r i R . K . S i n g h , A d v o c a t e , f o r t h e A p p e l l a n t S h r i S u di p t a Gu h a , C I T, D . R ., f o r t h e R e s p o n d e n t Date of concluding the hearing : August 11, 2022 Date of pronouncing the order : August 11, 2022 O R D E R Per Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2010-11 is directed against the order of ld. Commissioner of Income Tax (Appeals)-4, Kolkata dated 06.02.2019, which is arising out of the order under section 147/144 of the Act dated 14.12.2017 framed by Income Tax Officer, Ward-10(4), Kolkata. 2. When the case was called for hearing, ld. representative for the assessee requested for adjournment. However, when the case file was perused, we find that the impugned order is e x - p a r t e and the assessee could not furnish any documentary evidence in support of the grounds ITA No. 295/KOL/2019 Assessment Year: 2010-2011 Fairdeal Vincom (P) Limited 2 raised by it. It is also noticed that since the assessee did not get any fair opportunity to plead before the ld. CIT(Appeals), nothing has been discussed in detail on merits of the case. The issues raised in the instant appeal need to be restored to the ld. CIT(Appeals) for fresh adjudication. 3. Ld. D.R. has raised no objection if the issues are restored to the ld. CIT(Appeals) for fresh adjudication. 4. We have heard the rival contentions and perused the relevant material placed before us. The assessee has raised ten grounds of appeal. Ground No. 2 states that the ld. CIT(Appeals) has erred in passing the e x - p a r t e order on alleged grounds. On going through the impugned order, we find that the same is e x - p a r t e and, therefore, there has merit in Ground No. 2 raised by the assessee. We, therefore, in the interest of justice and being fair to both the parties, restore all the issues raised in the instant appeal from Ground No. 4 to Ground No. 8 to the ld. CIT(Appeals) for fresh adjudication. Needless to mention that proper opportunity of being heard to the assessee and direction may also be given to the assessee- company not to take any unnecessary adjournment as has been taken in the past during the proceedings before the ld. Assessing Officer as well as the ld. CIT(Appeals). Further ld. CIT(Appeals) is directed that in case, the assessee does not appear on the date of hearing after being provided reasonable opportunity, then the ld. CIT(Appeals) shall decide the issues on merits in accordance with law. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on August 11, 2022. Sd/- Sd/- (Sonjoy Sarma) (Manish Borad) Judicial Member Accountant Member Kolkata, the 11 th day of August, 2022 ITA No. 295/KOL/2019 Assessment Year: 2010-2011 Fairdeal Vincom (P) Limited 3 C o p i e s t o : ( 1 ) Fairdeal Vincom (P) Limited, Shyam Arihant, Plot no. 1-8-304 to 307/10AA, Secundrabad, Hyderabad, Telangana-500003 (2) Income Tax Officer, Ward-10(4), Kolkata, Aayakar Bhawan , P-7, Chowringhee Square, Kolkata-700069 ( 3 ) C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) - 4 , K o l k a t a, ( 4 ) C o m m i s s i o n e r o f I n c o m e T a x - , ( 5 ) T h e D e p a r t m e n t a l R e p r e s e n t a t i v e ( 6 ) G u a r d F i l e B y o r d e r A s s i s t a n t R e g i s t r a r , I n co m e Ta x A p p e l l a t e Tr i b u n a l , Ko l k a t a B e n c h e s , Ko l k a t a Laha/Sr. P.S.