M/s. Muktamani Commercial Pvt Ltd., Kolkata V. ITO, Ward - 4(2), Kolkata , Kolkata

ITA 506/KOL/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8810 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 6 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: 2009-2010
• Appeal Filed On: 22-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Section: 143(3); 147

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. 506/KOL/2018 ASSESSMENT YEAR : 2009-1 0 M/S MUKTAMANI COMMERCIAL PVT. LTD. -VS- ITO, W ARD-4(2), KOLKATA [PAN: AAFCM 6935 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)-2, KOLKATA [IN SHORT THE LD CIT (A)] IN APPEAL NO.621/CIT(A)- 2/15-16 DATED 02.03.2017 AGAINST THE ORDER PASSED B Y ITO, WARD-4(2), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 147 / 143(3) / 263 / 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 16.03.2015 FOR THE ASSE SSMENT YEAR 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. WE HAVE HEARD THE LD. DR. WE FIND THAT THE LD. C IT(A) HAD PASSED AN EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSEE ON THE GROUND OF NON-APPEARANCE BY THE ASSESSEE. 2 ITA NO.506/KOL/2018 M/S MUKTAMANI COMMERCIAL PVT. LTD A.YR. 2009-10 2 WE FIND THAT THE LD. CIT(A) OUGHT TO HAVE DISPOSED OFF THE APPEAL ON MERITS EVEN IN THE ABSENCE OF COMPLIANCE BY THE ASSESSEE. HENCE IN THE PECULIAR 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 ADJUDICATION IN ACCORDANCE WITH LAW. WE DIRECT THE ASSESSEE TO APPEAR BEFORE US ON 24.04.2019 AND NOT TO TAKE ANY ADJOURNMENT EXCEPT DUE TO EXCEPTIONAL OR BONAFIDE C IRCUMSTANCES. HENCE THE GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL 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 COPY OF THE ORDER FORWARDED TO: 1. M/S MUKTAMANI COMMERCIAL PVT. LTD., 3A, MANGOE L ANE, 1 ST FLOOR, KOLKATA-1. 2. ITO, WARD-4(2), KOLKATA, P-7, CHOWRINGHEE 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