M/s Amit Oil Products Pvt. Ltd., Hooghly V. ACIT, Circle - 1(1), Kolkata, Hooghly

ITA 444/KOL/2012

• Counselvise Citation: 44423514 RSA 2012
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-05-2012
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 21-03-2012
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR SINGHDR
• Keywords: Opportunity of being heard

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () BEFORE , ,, , , SHRI MAHAVIR SINGH, JUDICIAL MEMBER. /AND . .. .!' !'!' !'. .. . , #$ SHRI C.D.RAO, ACCOUNTANT MEMBER % % % % / ITA NO . 444/KOL/2012 &' ()/ ASSESSMENT YEAR : 2007-08 (+, / APPELLANT ) M/S.AMIT OIL PRODUCTS PVT. LTD., KOLKATA (PAN: AABCA 9889 R ) (-.+,/ RESPONDENT ) A.C.I.T. CIRCLE-1(1), KOLKATA. +, / 0 #/ FOR THE APPELLANT: NONE -.+, / 0 #/ FOR THE RESPONDENT: SHRI AJAY KUMAR SINGH,DR 1&2 / '$ /DATE OF HEARING : 23.04.2012. 3( / '$ /DATE OF PRONOUNCEMENT : #4 / ORDER # # # # . .. .!' !'!' !'. .. . , #$ PER SHRI C.D.RAO, AM THE ABOVE APPEAL IS FILED BY ASSESSEE AGAINST ORDER DATED 03.02.2012 OF THE LD. CIT-(A)- XXXVI, KOLKATA PERTAINING TO A.YR. 2007-0 8. 2. AT THE TIME OF HEARING BEFORE US NONE APPEARED ON BEHALF OF ASSESSEE. AN ADJOURNMENT PETITION DT.19.04.2012 WAS MOVED ON BEH ALF OF ASSESSEE. AFTER GOING THROUGH THE IMPUGNED ORDER WE CONSIDER IT FIT TO DI SPOSE OF THE APPEAL AFTER HEARING THE LD. DR. THEREFORE THE ADJOURNMENT PETITION HAS BEEN REJECTED. 3. AFTER HEARING THE LD.DR AND ON CAREFUL PERUSAL O F THE IMPUGNED ORDER. IT IS OBSERVED THAT LD. CIT(A) HAS DISMISSED THE APPEAL I N LIMINE WITHOUT DISCUSSING THE ISSUE ON MERITS. IN OUR CONSIDERED OPINION THE LD. CIT(A) HAS NO POWER TO DISMISS THE 2 APPEAL IN LIMINE IN TERMS OF THE PROVISIONS OF SECT ION 250(6) OF THE IT ACT. THEREFORE WE SET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE TH E MATTER TO THE FILE OF LD. CIT(A) TO DECIDE AFRESH AS PER LAW AFTER GIVING A REASONABLE OPPORTUNITY OF BEING HEARD TO ASSESSEE. 4. IN THE RESULT THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 04.05.2012. SD/- SD/- , ,, , MAHAVIR SINGH, JUDICIAL MEMBER . .. .!' !'!' !'. .. . , , , , #$ #$ #$ #$ , C.D.RAO, ACCOUNTANT MEMBER. ( (( ('$ '$ '$ '$) )) ) DATE: 04.05.2012. R.G.(P.S.) #4 / -5 6#5(7- COPY OF THE ORDER FORWARDED TO: 1. M/S.AMIT OIL PRODUCTS PVT. LTD., PLOT NO,.291, SHYA M MARKET DELHI ROAD, P.O.DANKUNI, DIST.HOOGHLY. 2 A.C.I.T., CIRCLE-1(1), KOLKATA. 3. THE C.I.T. 4. CIT(A)-XXXVI, KOLKATA. 5. THE CIT(DR), KOLKATA BENCHES, KOLKATA .5 -/ TRUE COPY, #4&1/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES