D.K. Steels, Kolkata V. ACIT, Circle - 34, Kolkata , Kolkata

ITA 362/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4738 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 05-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER

Judgement Text

1 ITA NO.362/KOL/2018 M/S. D.K. STEELS AY- 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH, D AT KOLKATA ( ) . . , . [ , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, AM] I.T.A. NO. 362/KOL/2018 ASSESSMENT YEAR: 2008-09 M/S. D.K. STEELS [PAN: AABFD 9708 M] VS. ACIT, CIRCLE 34, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 22.01.2019 DATE OF PRONOUNCEMENT 08 .02.2019 FOR THE APPELLANT SHRI RIP DAS, FCA FOR THE RESPONDENT SHRI SHANKAR HALDER, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A) XX, KOLKATA DATED 03.03.2014 FOR ASSESSMENT YEAR 2008-09. 2. AT THE OUTSET, THE LEARNED AR DREW OUR ATTENTION TO THE FACT THAT THE LD. CIT(A) PASSED AN EX-PARTE ORDER WITHOUT SERVICE OF NOTICE TO THE ASSESSEE. WE NOTE THAT THOUGH THE LD. CIT(A) HAS GIVEN 6 (SIX) DATES OF HEARING OF APPEAL, IT IS SUBMITTED BY THE LEARNED AR THAT THE ASSESSEE DID NOT GET A SINGLE NOTICE, SO HE COULD NOT APPEAR AND PLEAD ITS CASE BEFORE THE LD. CIT(A). SINCE NO PROPER OPPORTUNITY WAS GIVEN TO THE ASSESSEE, THE ASSESSEE COULD NOT APPEAR BEFORE THE LD. CIT(A), THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR DE NOVO ADJUDICATION OF THE APPEAL ON MERIT AFTER HEARING THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 08 FEBRUARY, 2019 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 08 FEBRUARY, 2019 BISWAJIT (SR.P.S.) 2 ITA NO.362/KOL/2018 M/S. D.K. STEELS AY- 2008-09 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. D.K. STEELS, ROOM NO. 51C, 3 RD FLOOR, 4, BBD BAGH (EAST), KOLKATA 700 001. 2 RESPONDENT ACIT, CIRCLE 34, 110, SHANTIPALLY, KOLKATA 700 107. 3 . THE CIT(A), 4. 5. CIT , DR, / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/H.O.O ITAT, KOLKATA