E Zone Strips Pvt. Ltd., Kolkata V. DCIT, CIR-5(2), KOLKATA, Kolkata

ITA 403/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0798 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 10-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANAND R BAIWAR
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Principle of natural justice; Reasonable cause

Judgement Text

1 ITA NO.403/KOL/2016 E ZONE STRIPS PVT. LTD., AY 2012-13 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE .., /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 403/KOL/2016 ASSESSMENT YEAR: 2012-13 E ZONE STRIPS PVT. LTD. (PAN: AABCE8980F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-5(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 17.10.2017 DATE OF PRONOUNCEMENT 08.12.2017 FOR THE APPELLANT SHRI MIRAJ D. SHAH, AR FOR THE RESPONDENT SHRI ANAND R. BAIWAR, CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, KOLKATA DATED 10.02.2016 FOR AY 2012-13. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE BRO UGHT TO OUR NOTICE THAT THE LD. CIT(A) PASSED THE IMPUGNED ORDER EX PARTE. ACCORDING TO H IM, HE FELL SICK AND SO, HE COULD NOT ATTEND THE HEARING BEFORE LD. CIT(A) AND ADJOURNMEN T SOUGHT WAS NOT GRANTED AND THE LD. CIT(A) PROCEEDED TO PASS THE ORDER EX PARTE. THEREF ORE, THE ASSESSEE PRAYS THAT AN OPPORTUNITY MAY BE GRANTED TO THE ASSESSEE TO PLEAD ITS CASE BEFORE THE LD. CIT(A). THE LD. AR ALSO UNDERTAKES TO BE PRESENT AND PARTICIPATE BE FORE THE LD. CIT(A) IN THE APPELLATE PROCEEDING THE LD. DR OPPOSES THE ASSESSEE BEING G IVEN ANOTHER OPPORTUNITY. HOWEVER, WE NOTE THAT THE IMPUGNED ORDER IS AN EX PARTE ORDE R AND THE LD. AR BEING SICK COULD NOT ATTEND THE HEARING. THE ASSESSEE CANNOT BE PENALIZ ED FOR THE NON-APPEARANCE OF LD. AR. DUE TO SICKNESS SINCE THE LD. AR COULD NOT BE PRESE NT BEFORE THE FIRST APPELLATE AUTHORITY GIVES A REASONABLE CAUSE FOR US TO INTERFERE. IN T HE LIGHT OF DISCUSSIONS AND IN THE INTEREST OF NATURAL JUSTICE AND FAIR PLAY AND THE UNDERTAKING G IVEN BY THE LD. AR TO BE PRESENT AND 2 ITA NO.403/KOL/2016 E ZONE STRIPS PVT. LTD., AY 2012-13 PARTICIPATE IN THE APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A), WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND DIRECT HIM TO DECID E THE APPEAL ON MERITS AFTER GIVING OPPORTUNITY TO THE ASSESSEE. NEEDLESS TO SAY, THE ASSESSEE MUST COOPERATE IN THE APPELLATE PROCEEDINGS. WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 8TH DECEMB ER, 2017 SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 8TH DECEMBER, 2017 JD.(SR.P.S. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT E ZONE STRIPS PVT. LTD., C/O D. J. S HAH & CO., KALYAN BHAWAN, 2, ELGIN ROAD, KOLKATA-700 020. 2 RESPONDENT DCIT, CIRCLE-5(2), KOLKATA. 3. THE CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY