M/s. Shalimar Ispat Udyog, Kolkata V. ITO, Ward - 36(2), Kolkata , Kolkata

ITA 41/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0494 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-01-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 41/KOL/2018 M/S. SHALIMAR ISPAT UDYOG, AY 2013-14 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 41/KOL/2018 ASSESSMENT YEAR: 2013-14 M/S. SHALIMAR ISPAT UDYOG (PAN: AAQFS5571E) VS. INCOME-TAX OFFICER, WD-36(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 12.07.2018 DATE OF PRONOUNCEMENT 14.09.2018 FOR THE APPELLANT SHRI SUNIL SURANA, FCA FOR THE ASSESSEE/CROSS OBJECTOR SHRI SALLONG YADEN, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-10, KOLKATA DATED 30.10.2017 FOR AY 2013-14. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT IMPUGNED ORDER IS AN EX PARTE ORDER OF LD. CIT(A) AND GIVEN AN OPPORTUNITY THE ASSESSEE WILL PRESENT ITS CASE BEFORE THE LD. CIT(A) SO THAT HE CAN ADJUDICATE THE ISSUES RAISED IN THE APPEAL ON MERIT. THE LD. DR HAS NO OBJECTION IF THE APPEAL IS REMANDED BACK TO THE LD. CIT(A). HE, HOWEVER, ASKED THE BENCH TO DIRECT ASSESSEE TO BE PRESENT DURING T HE APPEAL BEFORE LD. CIT(A). 3. WE HAVE HEARD BOTH THE PARTIES. WE NOTE THAT TH E IMPUGNED ORDER IS AN EX PARTE ORDER AND SO THE ORDER HAS BEEN PASSED WITHOUT HEARING TH E ASSESSEE/AR. IN SUCH A SCENARIO, WE, TAKING NOTE OF THE UNDERTAKING GIVEN BY THE LD. AR THAT HE WILL BE PRESENT BEFORE THE LD. CIT(A) DURING HEARING OF APPEAL, ARE INCLINED TO S ET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIM FOR DE NOVO ADJUDICAT ION OF APPEAL. THE ASSESSEE IS DIRECTED