M/s Roopmahal Commosale Pvt. Ltd., Kolkata V. ITO, Ward 4(1), Kolkata, Kolkata

ITA 495/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6095 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 14-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE
• Assessee Lawyers: M D SHAH
• Keywords: Opportunity of being heard

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 495/KOL/2017 ASSESSMENT YEARS: 2012-13 M/S. ROOPMAHAL COMMOSALE PVT. LTD. (PAN: AAECR9004L) VS. INCOME-TAX OFFICER, WD-4(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 05.07.2018 DATE OF PRONOUNCEMENT 11.07.2018 FOR THE APPELLANT SHRI M. D. SHAH, AR FOR THE RESPONDENT SHRI A. BHATTACHARJEE, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-2, KOLKATA DATED 06.12.2016 FOR AY 2012-13. 2. AT THE TIME OF HEARING LD. AR FOR THE ASSESSEE D REW OUR ATTENTION TO THE IMPUGNED ORDER TO THE FACT THAT THE ORDER WAS PASSED EX PART E AND ALSO IT IS A NON-SPEAKING ORDER. HE SUBMITTED BEFORE THE BENCH THAT LD. AR OF THE ASSES SEE WAS UNABLE TO ATTEND BEFORE THE LD. CIT(A) ON 28.11.2016 AS THE LD. AR OF THE ASSESSEE FELL ILL. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE ORDER OF LD. CIT(A) AND REST ORE THE MATTER TO HIS FILE FOR FRESH ADJUDICATION. ON THE OTHER HAND, THE LD. DR RELIED ON THE ORDER OF THE LD. CIT(A). 3. AFTER HEARING BOTH THE SIDES WE NOTE THAT THE IM PUGNED ORDER IS AN EX PARTE AND NON- SPEAKING ORDER. WE ALSO NOTE THAT THE CAUSE SHOWN B Y THE LD. AR OF THE ASSESSEE FOR NOT ATTENDING THE HEARING ON 28.11.2016 BEFORE THE LD. CIT(A) AS HE WAS SUFFERING FEVER. WE NOTE THAT THE CAUSE SHOWN BY THE ASSESSEE IS A REAS ONABLE CAUSE FOR NOT ATTENDING BEFORE THE LD. CIT(A) ON 28.11.2016 AND HENCE, WE ARE OF THE V IEW THAT THE MATTER SHOULD BE RESTORED 2 ITA NO.495/KOL/2017 ROOPMAHAL COMMOSALE PVT. LTD., AY 2012-13 2 BACK TO THE FILE OF LD. CIT(A) FOR ADJUDICATING AFR ESH AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AS PER LAW. WE ORDE R ACCORDINGLY. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11.07.201 8 SD/- SD/- (DR. A.L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11TH JULY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. ROOPMAHAL COMMOSALE PVT. LTD., 22, CANNING STREET, 2 ND FLOOR, ROOM NO. 19B, KOL-1. 2 RESPONDENT ITO, WARD-4(1), KOLKATA. 3. THE CIT(A) -2, KOLKATA. (SENT THROUGH E-MAIL) 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY