M/s. A.V. Enterprises, Kolkata V. ACIT, CIRCLE-34, KOLKATA, Kolkata

ITA 451/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6025 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 15-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside

Judgement Text

1 ITA NO. 451/KOL/2018 M/S. A.V. ENTERPRISES, AY- 2012-13 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 451/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. A. V. ENTERPRISES (PAN: AAIFA5269K) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-34, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 17.09.2019 DATE OF PRONOUNCEMENT 25.09.2019 FOR THE APPELLANT SHRI MANISH TIWARI, FCA FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, 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 28.12.2017 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, THE LD. AR POINTED OUT THA T THE LD. CIT(A) HAS PASSED AN EX- PARTE ORDER. ACCORDING TO LD. AR, SINCE THE ASSESS EE IS A FIRM AND THERE WAS A DISPUTE BETWEEN THE PARTNERS, THE NOTICE FIXING THE DATE OF HEARING WAS NOT COMMUNICATED TO THE WORKING PARTNER. ACCORDING TO LD. AR, IF AN OPPORT UNITY IS GIVEN THE ASSESSEE, IT UNDERTAKES TO APPEAR BEFORE THE LD. CIT(A). WE NOTE THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. WE NOTE THAT FOR THE REASONS STATED ABOVE, THE WORKING PARTNER DID NOT RECEIVE THE NOT ICE, THEREFORE, COULD NOT DEPUTE AN AR TO PLEAD THE CASE OF THE ASSESSEE. SINCE THE LD. AR H AS UNDERTAKEN TO APPEAR BEFORE THE LD. CIT(A), WE SET ASIDE THE ORDER OF THE LD. CIT(A) A ND REMAND THE MATTER BACK TO THE FILE OF 2 ITA NO. 451/KOL/2018 M/S. A.V. ENTERPRISES, AY- 2012-13 THE LD. CIT(A) FOR ADJUDICATION OF THE APPEAL IN AC CORDANCE TO LAW AFTER HEARING THE ASSESSEE AND THE ASSESSEE IS DIRECTED TO DILIGENTLY APPEAR B EFORE THE LD. CIT(A) TO PURSUE THE APPEAL. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25TH SEPT EMBER, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25TH SEPTEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. A. V. ENTERPRISES, 51, EZRA STR EET, 2 ND FLOOR, KOLKATA- 700 001. 2 RESPONDENT ACIT, CIRCLE-34, KOLKATA. 3. 4. CIT(A)-10, KOLKATA CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR