M/s. Surya Agro Products Pvt. Ltd., , Kolkata V. ITO, Ward - 9(4), Kolkata , Kolkata

ITA 563/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6241 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S M SURANA
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.563/KOL/2018 ASSESSMENT YEAR:2012-13 M/S SURYA AGRO PRODUCTS PVT. LTD., 49, KALI KRISHNA TAGORE STREET, KOLKATA-007 [ PAN NO. AANCS 2750 B [ / V/S . INCOME TAX OFFICER, WARD-9(4), AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI S.M. SURANA, ADVOCATE /BY RESPONDENT SHRI SALLONG YADEN, ADDL. CIT-DR /DATE OF HEARING 10-05-2018 /DATE OF PRONOUNCEMENT 04-07-2018 /O R D E R PER S.S.VISWANETHRA RAVI, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATE D 15.03.2018 PASSED BY COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKATA FO R ASSESSMENT YEAR 2012-13 WHEREIN HE DISMISSED THE APPEAL EX PARTE . 2. AFTER HEARING BOTH THE PARTIES WE FIND THAT CIT( A) PASSED ORDER EX PARTE AND THERE WAS NO OPPORTUNITY FOR ASSESSEE IN CONTESTING THE GROUNDS OF APPEAL BEFORE HIM. TAKING INTO CONSIDERATION AND SUBMISSIONS AS MADE B Y LEARNED AR AND IN THE INTEREST OF NATURAL JUSTICE WE DEEM IT APPROPRIATE TO REMIT THE MATTER TO THE FILE OF CIT(A) FOR HIS FRESH ADJUDICATION AND ASSESSEE IS AT LIBERTY T O FILE EVIDENCES ITEMS IN SUPPORT OF ITS ITA NO.563/KOL/2018 A.Y. 2012 -13 M/S SURYA AGRO PRODUCTS PVT. LTD. VS. ITO WD-9(4 ), KOL. PAGE 2 GROUNDS OF APPEAL RAISED BEFORE FIRST APPELLATE PRO CEEDINGS. GROUNDS OF APPEAL RAISED BEFORE US ARE ALLOWED FOR STATISTICAL PURPOSE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR ST ATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON 04/07/2018 SD/- SD/- ( !) (#$ !) (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS % - 04/07/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S SURYA AGRO PRODUCTS PVT. LTD. 49, KA LI KRISHNA TAGORE STREET, KOL KATA-007 2. /RESPONDENT-ITO WARD-9(4), AYAKAR BHAWAN, P-7, CHOW RINGHEE SQ. KOL-69 3. ( + / CONCERNED CIT 4. + - / CIT (A) 5. , $$( , ( / DR, ITAT, KOLKATA 6. 0 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO (,