M/s. Bothra Automotive Pvt. Ltd., Kolkata V. I.T.O.Ward-3(3), Kolkata

ITA 539/KOL/2019

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8501 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 09-11-2022
• Assessment Year: misc
• Appeal Filed On: 17-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

। आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 539/Kol/2019 Assessment Year: 2012-13 M/s. Bothra Automotives Pvt. Ltd. 16, Everest House 46C, J.L. Nehru Road Kolkata - 700071 PAN : AABCB1359F Vs Income Tax Officers, Ward -3(3), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Miraj D. Shah, Advocate Revenue by : Shri Vijay Kumar, Addl. CIT, Sr. D/R सुनवाई कᳱ तारीख/Date of Hearing : 10/11/2022 घोषणा कᳱ तारीख/Date of Pronouncement : 15/11/2022 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal is directed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals)-12, Kolkata (hereinafter the “ld. CIT(A)”) dt. 20/12/2018, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2012-13. 2. At the outset, we find that the ld. CIT(A) in this case has passed an ex- parte order. He has not disposed off the case on merits. This is not permissible in law. There is violation of principles of natural justice. Further, the ld. Counsel for the assessee submitted that the ld. Assessing Officer while framing the assessment, did not issue any showcause notice to the assessee as prescribed by law. The ld. D/R, could not controvert the submissions. 3. Under these circumstances, we are of the considered opinion that interests of justice would be met if the appeal is restored to the file of the ld. I.T.A. No. 539/Kol/2019 Assessment Year: 2012-13 M/s. Bothra Automotives Pvt. Ltd. 2 Assessing Officer for fresh adjudication in accordance with law, after giving the assessee adequate opportunity of being heard. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 15 th November, 2022 at Kolkata. Sd/- Sd/- (GIRISH AGRAWAL) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated 15/11/2022 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata