Dhanraksha Vincom (P) Ltd, Kolkata V. ITO, Ward-10(2), , Kolkata

ITA 422/KOL/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8773 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2021
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 02-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Principle of natural justice; Condonation of delay
• Section: 143(3)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA (E-COURT HEARING) BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No. 422/Kol/2020 (िनधाŊरण वषŊ / Assessment Year: 2012-13) M/s. Dhanraksha Vincom Pvt. Ltd. Salarpuria Jajodia & Co., 3 rd Floor 7, Chittaranjan Avenue, Kolkata – 700072 बनाम/ Vs. ITO, Ward-10(2), Kolkata Aaykar Bhawan P-7, Chowringhee Square Kolkata - 700069 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AADCD-6028-P (अपीलाथŎ/Appellant) : (ŮȑथŎ / Respondent) Assessee by : None Revenue by : Ms. Ranu Biswas, Addl. CIT-Ld. Sr. DR सुनवाई की तारीख/ Date of Hearing : 11/11/2021 घोषणा की तारीख / Date of Pronouncement : 11/11/2021 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of the order the Ld. Commissioner of Income Tax (Appeals)- 16, Kolkata [CIT(A)] dated 06.10.2017 in the matter of assessment framed by the Ld. AO u/s 143(3) of the Income Tax Act, 1961 on 23.03.2016. 2. As per revised Form-36, the appeal is delayed by 42 days. The condonation of delay has been sought by the assessee on the strength of condonation petition wherein it has been submitted that delay has occurred due to ongoing pandemic. Considering the contents of 2 condonation petition and period of delay, the delay is condoned and the appeal is admitted for adjudication on merits. 3. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to appear before learned first appellate authority also. 4. After going through impugned order, though we concur with the submissions of Ld. Sr. DR that the assessee has remained negligent in attending the appellate proceedings, however, keeping in view the principles of natural justice, we deem it fit to provide another opportunity of hearing to the assessee. Therefore, the impugned order is set-aside and the matter is restored back to the file of Ld. CIT(A) for fresh adjudication after providing reasonable opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate its claim failing which Ld. CIT(A) shall be at liberty to adjudicate the issue by passing a speaking order on the basis of material on record. 5. The appeal stand allowed for statistical purposes. Order pronounced on 11 th November, 2021. Sd/- Sd/- (Aby T. Varkey) (Manoj Kumar Aggarwal) Ɋाियक सद˟ / Judicial Member लेखा सद˟ / Accountant Member Kolkata; िदनांक Dated: 11/11/2021 Biswajit, Sr. P.S. 3 आदेशकीŮितिलिपअŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ/ The Appellant: M/s. Dhanraksha Vincom Pvt. Ltd. 2. ŮȑथŎ/ The Respondent: ITO, Ward-10(2) 3. आयकरआयुƅ(अपील) / The CIT(A) 4. आयकरआयुƅ/ CIT– concerned 5. िवभागीयŮितिनिध, आयकरअपीलीयअिधकरण, DR, ITAT 6. गाडŊफाईल / Guard File आदेशानुसार/ BY ORDER, Senior P.S आयकरअपीलीयअिधकरण, ITAT, Kolkata.