Puja Dealtrade(P) Ltd., Kolkata V. I.T.O.,Ward-1(2), Kolkata

ITA 301/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8802 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA ी राजेश क ु मार, लेखा सद य एवं ी संजय शमा , या यक सद य के सम [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 301/Kol/2019 आयकर अपील सं या–301/कोल/2019 Assessment Year : 2012-13 नधा रण वष ः 2012-13 Puja Dealtrade Pvt. Ltd. (PAN: AAGCP 0773 Q) Vs. ITO, Ward-1(2), Kolkata Appellant / (अपीलाथ() Respondent / (*+यथ() Date of Hearing / स ु नवाई क- त/थ 01.09.2022 Date of Pronouncement/ आदेश उ1घोषणा क- त/थ 09.09.2022 For the Appellant/ नधा 3रती क- ओर से Shri Subash Agarwal, Advocate For the Respondent/ राज व क- ओर से Smt. Ranu Biswas, Addl. CITDR ORDER / आदेश Per Shri Rajesh Kumar, AM: This is the appeal preferred by the assessee is against the order of the Ld. Commissioner of Income Tax(Appeals)-1, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 23.01.2019 for the AY 2012-13. 2. At the outset, the Ld. Counsel for the assessee submitted that the Ld. CIT(A) has decided the appeals ex-parte as the assessee could not appear on various dates when the Ld. CIT(A) fixed this appeal for hearing. The Ld. Counsel submitted that the notices sent by the Ld. CIT(A) were not received by the assessee and therefore the 2 I.T.A. No.301/Kol/2019 Assessment Year: 2012-13 Puja Dealtrade Pvt. Ltd. these appeal of the assessee remained unattended before the Ld. CIT(A). The ld. Counsel of the assessee prayed before the Bench that the assessee may kindly be given one more opportunity to defend its case on merit before the Ld. AO by restoring this appeal to the file of the Ld. AO as before AO also compliances of summons issued u/s 131 of the act could not be made. 3. The Ld. D.R on the other hand strongly objected the prayers of the Ld. A.R by submitting that despite several opportunities granted, the assessee did not appear and therefore the said request of the counsel of the assessee may kindly be dismissed. 4. After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided ex-parte when the assessee failed to turn up on the various dates fixed for hearings. We even note that the summons issued by the AO were not complied with during the assessment proceedings. Therefore , in order to give justice to the assessee and to meet the ends of justice, the assessee deserves to be given one more opportunity to defend its case on merits before the AO. Accordingly we restore the appeal to the file of the Ld. AO for the reasons cited above with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. Simultaneously we also direct the assessee to cooperate in the disposal of this appeal. 6. In the result, all the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 9 th 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: 9 th September, 2022 SB, Sr. PS 3 I.T.A. No.301/Kol/2019 Assessment Year: 2012-13 Puja Dealtrade Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Puja Dealtrade Pvt. Ltd, C/o, Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2 nd Floor, Kolkata- 700069 2. Respondent – ITO, Ward- 1(2), Kolkata 3. Ld. CIT(A)- 1, 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