M/s. Network Power Private Limited , Kolkata V. ITO, Ward - 1(2), Kolkata , Kolkata

ITA 505/KOL/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6649 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 22-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: M D SHAH
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] I.T.A NO. 505/KOL/201 8 ASSESSMENT YEAR : 2005-0 6 M/S NETWORK POWER PRIVATE LIMITED -VS- ITO, WAR D-1(2), KOLKATA [PAN: AABCN 0475 E] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI M. D. SHAH, AR FOR THE REVENUE : SMT. RANU BISWAS, ADDL. C IT DATE OF HEARING : 05.06.2018 DATE OF PRONOUNCEMENT : 27.06.2018 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA (H EREINAFTER THE LD. CIT(A)), DT. 23.02.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2005-06. 2. AFTER HEARING RIVAL SUBMISSIONS AND ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMSTANCES OF THE CASE, A PERUSAL OF PAPERS ON R ECORD AND ORDERS OF THE LOWER AUTHORITIES BELOW AS WELL AS CASE LAW CITED, I HOLD AS FOLLOWS. 3. I FIND THAT THE LD. CIT(A) PASSED AN EX PARTE OR DER. THE LD. AO IN THIS CASE, HAS ADDED SUNDRY DEBTORS. THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THE ASSESSEE HAS CONVINCED ME THAT IT WAS PREVENTED BY SUFFICIE NT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). 2 ITA NO.505/KOL/2018 M/S NETWORK POWER PRIVATE LIMIT ED. A.YR .2005-06 2 4. IN VIEW OF THE ABOVE, THIS APPEAL IS SET ASIDE T O THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW ON THE GROUNDS OF NATURAL JUSTICE. 5. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD . CIT(A) WITHIN ONE MONTH FROM THE RECEIPT OF A COPY OF THIS ORDER, TAKE NOTICE AND T HEREAFTER COOPERATE WITH THE LD. CIT(A) IN DISPOSING OFF THIS APPEAL. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 27.06.2018 SD/- [ J.SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 27.06.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S NETWORK POWER PRIVATE LIMITED, 154, LENIN SA RANI, ROOM NO. 401, KOLKATA-13. 2. ITO, WARD-1(2), KOLKATA, AAYAKAR BHAWAN, P-7, CH OWRINGHEE SQUARE, KOLKATA-69. 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