Everstrong Marketing Private Limited , Bhilwara V. I.T.O.,Ward-9(2), Kolkata

ITA 44/KOL/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5414 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JOHN VINCENT D LONGSTICH
• Assessee Lawyers: A K TIBREWAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

1 ITA NO. 44/KOL/2020 EVERSTRONG MARKETING PVT. LTD., AY 2014-15 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 44/KOL/2020 ASSESSMENT YEAR: 2014-15 EVERSTRONG MARKETING PVT. LTD. (PAN: AACCE6258P) VS. INCOME-TAX OFFICER, WD-9(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 05.05.2021 DATE OF PRONOUNCEMENT 11.05.2021 FOR THE APPELLANT SHRI A. K. TIBREWAL, FCA FOR THE RESPONDENT SHRI JOHN VINCENT D. LONGSTICH, CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF LD. CIT(A)-15, KOLKATA DATED 19.02.2019 FOR A Y 2014-15. 2. AT THE OUTSET, THE LD. AR SHRI A. K. TIBREWAL, F CA DREW OUR ATTENTION TO GROUND NO. 2 OF THE APPEAL AND SUBMITTED THAT WHEN THE APPEAL WAS FIXED ON 22.01.2019 BEFORE THE LD CIT(A), THE ASSESSEE HAD S OUGHT ADJOURNMENT AND AT THAT TIME, THE LD. CIT(A) HAD ADJOURNED THE CASE FOR HEA RING TO 22.12.2019. HOWEVER, TO THE ASTONISHMENT OF THE ASSESSEE, THE LD. CIT(A) HA S PASSED THE IMPUGNED EX-PARTE ORDER ON 19.02.2019, WITHOUT GIVING NOTICE OF HEARI NG OR INFORMING ABOUT THE CHANGE IN LISTING OF CASE. THEREFORE, ACCORDING TO THE LD. AR, THE ASSESSEE WAS NOT AWARE THAT THE MATTER WAS FIXED FOR HEARING ON 19.02.2019, SIN CE IT EXPECTED THE APPEAL TO BE HEARD ON 22.12.2019, THEREFORE, THERE WAS PER-SE VI OLATION OF NATURAL JUSTICE AND HE PRAYED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). THE LD. DR DOES NOT HAVE ANY OBJECTION IF THE MATTER IS RES TORED BACK TO THE LD. CIT(A). WE NOTE THAT THERE IS NO DISPUTE ABOUT THE AFORESAID F ACTS. THEREFORE, WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE T HE APPEAL BACK TO THE FILE OF THE LD. 2 ITA NO. 44/KOL/2020 EVERSTRONG MARKETING PVT. LTD., AY 2014-15 CIT(A) TO DECIDE THE APPEAL BY PASSING A REASONED O RDER AS ENVISAGED U/S. 250(6) OF THE INCOME TAX ACT, 1961. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11 TH MAY, 2021. SD/- SD/- (J. S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 11 TH MAY, 2021 JD (SR. PS.) COPY FORWARDED TO 1. APPELLANT M/S. EVERSTRONG MARKETING PVT. LTD., 5- A-33, R. C. VYAS COLONY, BHILWARA, RAJASTHAN-311001 2. RESPONDENT ITO, WARD-9(2), KOLKATA. 3. CIT(A)-15, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA.