Ritika Projects & Developers (P) Ltd., Kolkata V. ITO, WD-4(1), KOLKATA, Kolkata

ITA 54/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0735 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 12-01-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, HONBLE A CCOUNTANT M EMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER ] I .T.A. NO. 5 4 /KOL /201 6 ASSESSMENT YEAR: 20 0 8 - 09 RITIKA PROJECTS & DEVELOPERS (P) LTD . .. APPELLANT 6, CHURCH LANE 1 ST FLOOR KOLKATA 700 001 [PAN : AACCR 9678 J ] INCOME TAX OFFICER, WARD - 4 ( 1 ), KOLKATA .. .. .. . . RESPONDENT P - 7, CHOWRINGHEE KOLKATA 700 06 9 APPEARANCES BY: NONE , APPEAR ED ON BEHALF OF THE ASSESSEE. SHRI DAVID Z. CHAWNGTHU , ADDL. CIT , APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 5 TH , 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 18 TH , 2017 O R D E R PER J. SUDHAKAR REDDY : - THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 2 , KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 05 / 11 /201 5 , FOR THE ASSESSMENT YEAR 20 0 8 - 09 . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUAL OF NOTICE. WE FIND THAT THE LD. CIT(A), HAS PASSED AN EX - PARTE ORDER. FIRST GROUND OF THE ASSESSEE IS ON THE ISSUE OF NATURAL JUSTICE. 3. AFTER HEARING THE LD. DR, WE SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, ON THE GROUND OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) ON 10/01/2018, TAKE NOTICE AND THEREAFTER CO - OPERATE IN THE DISPOSAL OF THE APPEAL, WITHOUT TAKING ANY ADJOURNMENTS. 2 I.T.A. NO. 54/KOL/2016 ASSESSMENT YEAR: 2008 - 09 RITIKA PROJECTS & DEVELOPERS (P) LTD 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 15 TH DAY OF DECEMBER , 2017. SD/ - SD/ - [ ABY T. VARKEY ] [ J. SUDHAKAR REDDY ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15 .1 2 .2017 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. RITIKA PROJECTS & DEVELOPERS (P) LTD 6, CHURCH LANE 1 ST FLOOR KOLKATA 700 001 2. INCOME TAX OFFICER, WARD - 4(1), KOLKATA P - 7, CHOWRINGHEE KOLKATA 700 069 3. CIT(A) - 4. CIT - , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES