Matrix Dealmark Pvt. Ltd., Kolkata V. I.T.O.,Ward-1(2), Kolkata

ITA 337/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9962 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 337/KOL/20-19 MATRIX DEALMARK PVT. LTD. AY: 20-12-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 337/KOL/2019 ASSESSMENT YEAR: 2012-13 MATRIX DEALMARK PVT. LTD. (PAN: AAHCM2811M) VS INCOME-TAX OFFICER, WARD-1(2), KOLKATA APPELLANT RESPONDENT FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR DATE OF HEARING 16.12.2019 DATE OF PRONOUNCEMENT 03.01.2020 ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-1, KOLKATA DATED 30.08.2018FOR AY 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE LD. CIT(A)AND FROM THE PERUSAL OF THE IMPUGNED ORDER IT IS NOTED THAT APPEAL OF TH E ASSESSEE WAS INITIALLY FIXED BEFORE THE LD. CIT(A) ON 22.12.2016. AND THEREAFTER IT IS NOTE D THAT AFTER TWO YEARS THE ASSESSEE REQUESTED FOR ADJOURNMENT VIDE LETTER DATED 12.12.2 018 AND THEREAFTER, THE APPEAL WAS AGAIN FIXED ON 20.08.2018 AND FINALLY ON 29.08.2018 I.E. IN A SPAN OF TWENTY DAYS. IT IS NOTED FROM THE GROUNDS OF APPEAL THE ASSESSEE HAS RAISED BEFOR E US IS THAT THE LD. CIT(A) HAS DECIDED THE APPEAL EX PARTE WITHOUT ALLOWING THE ASSESSEE R EASONABLE OPPORTUNITY OF BEING HEARD. THUS, FROM THE FACTS NARRATED ABOVE, ACCORDING TO U S, THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE, WITHOUT GIVING REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS EX-FACIE VIOLATIVE OF NATURAL JUSTICE. THEREFORE, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE APPEAL BACK TO THE FILE OF LD. CIT(A) F OR DE NOVO ADJUDICATION ON MERITS AFTER 2 ITA NO. 337/KOL/20-19 MATRIX DEALMARK PVT. LTD. AY: 20-12-13 HEARING THE ASSESSEE IN ACCORDANCE TO LAW. THE ASS ESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 3RD JANUA RY, 2020. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :3RDJANUARY, 2020 JD. (SR. PS) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MATRIX DEALMARK PVT. LTD.,C/O, RAJES H MOHAN & ASSOCIATES, UNIT NO. 18, 5 TH FLOOR, BAGATI HOUSE, 34, GANESH CHANDRA AVENUE, KOLKATA-700 013. 2 RESPONDENT ITO, WARD-1(2), KOLKATA. 3. 4. 5. CIT(A)-1, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR