M/s Parasnath Crushers Pvt ltd, Kolkata V. ITO, Ward 8(3), Kolkata, Kolkata

ITA 499/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6414 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 14-03-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE A DDL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM & HONB LE SHRI S.S. VISWANETHRA RAVI, JM ] I.T.A NO. 499/KOL/201 7 ASSESSMENT YEAR : 2012-1 3 M/S PARASHNATH CRUSHERS PVT. LTD. -VS- ITO, WAR D-8(3), KOLKATA [PAN: AADCP 4536 E ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI MIRAJ D SHAH FOR THE REVENUE : SHRI A. BHATTACHARJEE, AD DL. CIT DATE OF HEARING : 17.05.2018 DATE OF PRONOUNCEMENT : 18.05.2018 ORDER PER J.SUDHAKAR REDDY, AM THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED A GAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- 3, KOLKATA PA SSED U/S 143(3) OF THE INCOME TAX ACT, 1961(THE ACT). 2. THE ASSESSING OFFICER PASSED AN ORDER U/S 143(3) OF THE ACT. THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER DISMISSING THE APPEAL OF T HE ASSESSEE FOR NON-COMPLIANCE. 3. BEFORE US, THE ASSESSEE FILED AN AFFIDAVIT TO DE MONSTRATE THE FACT THAT THE NOTICE OF HEARING WAS NOT SERVED ON IT, FOR THE REASON THAT T HE ADDRESS OF THE ASSESSEE WAS WRONGLY MENTIONED IN THE NOTICE. 2 ITA NO.499/KOL/2017 M/S PARASHNATH CRUSHERS PVT. LT D. A.YR .2012-13 2 4. UNDER THESE FACTS, WE SET ASIDE THE ISSUE TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. AFTER GIVING T HE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. 5. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD . CIT(A), WITHIN ONE MONTH FROM RECEIVING OF HIS ORDER, TAKE NOTICE AND THEREAFTER COOPERATE IN DISPOSAL OF THE APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 18.05.2018 SD/- SD/- [S.S.VISWANETHRA RAVI] [ J.SUDHAK AR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMB ER DATED : 18.05.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S PARASHNATH CRUSHERS PVT. LTD., 10, PRINCEP S TREET, 1 ST FLOOR, KOLKATA-700071. 2. ITO, WARD-8(3), KOLKATA, AAYAKAR BHAWAN, 8 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700069. 3..C.I.T.(A)- , KOLKATA 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S 3 ITA NO.499/KOL/2017 M/S PARASHNATH CRUSHERS PVT. LT D. A.YR .2012-13 3