M/s. Crabel Infotech Pvt. Ltd., , Kolkata V. ITO, Ward - 8(1), Kolkata , Kolkata

ITA 497/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8815 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 21-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & HONBLE SHRI M.BALAGANESH, AM] I.T.A NO. 497/KOL/2018 ASSESSMENT YEAR : 2012-1 3 M/S CRABEL INFOTECH PVT. LTD. -VS- ITO, WARD-8 (1), KOLKATA [PAN: AAECC 7483 N] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI RADHEY SHYAM, C IT DR DATE OF HEARING : 24.12.2018 DATE OF PRONOUNCEMENT : 28.12.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-16, KOLKATA [IN SHORT THE LD CI T(A)] IN APPEAL NO.810/CIT(A)- 16/W-8(1)/2015-16 DATED 27.03.2017 AGAINST THE ORDE R PASSED BY ITO, WARD-8(1), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 144 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 14.03.2015 FOR THE ASSESSMENT YEA R 2012-13. 2. WE FIND THAT THERE IS A DELAY OF 152 DAYS IN FIL ING OF APPEAL BY THE ASSESSEE BEFORE THIS TRIBUNAL. WE HAVE GONE THROUGH THE REASONS ADDUCED IN THE CONDONATION PETITION AND IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE INC LINED TO CONDONE THE DELAY IN FILING OF 2 ITA NO.497/KOL/2018 M/S CRABEL INFOTECH PVT. LTD A.YR. 2012-13 2 APPEAL BY THE ASSESSEE AND ACCORDINGLY ADMIT THE AP PEAL FOR ADJUDICATION. THOUGH THE ASSESSEE HAS RAISED VARIOUS GROUNDS OF APPEAL, THE EFFECTIVE GROUND APART FROM MERITS, IS ON THE VIOLATION OF PRINCIPLE OF NATURAL JUSTICE BY THE LD. CIT(A) DISMISSING THE APPEAL OF THE ASSESSEE EX PARTE. IN THE GROUNDS, THE ASSES SEE HAD PLEADED THAT THE APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(A)-3 A ND THE SAID APPEAL WAS LATER TRANSFERRED TO LD. CIT(A)-16, WHICH INFORMATION WAS NEVER KNOWN TO THE ASSESSEE. IT WAS ALSO PLEADED THAT THERE WAS NO FRESH NOTICE REC EIVED FROM THE OFFICE OF LD. CIT(A)- 16 WHO DISPOSED OFF THE APPEAL DISMISSING THE APPEA L OF THE ASSESSEE. 3. WE HAVE HEARD THE LD. DR. WE FIND THAT IN THE P ECULIAR FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE DEEM IT FIT AND APPROPRIATE TO SET ASIDE THIS APPEAL TO THE FILE OF LD. CIT(A) FOR DE NOVO A DJUDICATION IN ACCORDANCE WITH LAW. WE DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CI T(A) ON 30.04.2019 AND NOT TO TAKE ANY ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL OR BONAFI DE CIRCUMSTANCES. HENCE THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STAT ISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE COURT ON 28.12.2018 SD/- SD/- [S.S. GODARA] [ M .BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 28.12.2018 SB, SR. PS 3 ITA NO.497/KOL/2018 M/S CRABEL INFOTECH PVT. LTD A.YR. 2012-13 3 COPY OF THE ORDER FORWARDED TO: 1. M/S CRABEL INFOTECH PVT. LTD., 46A, RAFI AHMED KIDWAI ROAD, 3 RD FLOOR, KOLKATA- 700016. 2. ITO, WARD-8(1), KOLKATA, AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE, KOLKATA- 700069. 3..C.I.T.(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER A SSISTANT REGISTRAR ITAT , KOLKATA BENCHES