M/s Sanskar Vyapaar P. Ltd., Kolkata V. I.T.O.Ward-5(2), Kolkata

ITA 571/KOL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 8992 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250

Judgement Text

ITA No. 571/KOL/2019 Assessment Year: 2009-2010 M/s. Sanskar Vyapaar P. Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 571/KOL/2019 Assessment Year: 2009-2010 M/s. Sanskar Vyapaar P. Limited,...............................................Appellant Ram Kunj, FE-83, Ground Floor, Sector-III, Salt Lake City, Kolkata-700106 [PAN: AAJCS1049K] -Vs.- Income Tax Officer,......................................................................Respondent Ward-5(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: N o n e, appeared on behalf of the assessee Smt. Ranu Biswas, Addl. CIT (DR), appeared on behalf of the Revenue Date of concluding the hearing : September 08, 2022 Date of pronouncing the order : September 08, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-2, Kolkata dated 21.01.2019 passed for assessment year 2009-10. 2. In response to the notice of hearing, no one has come present on behalf of the assessee. With the assistance of ld. D.R., we have gone through the record carefully. A perusal of the impugned order would reveal that the ld. CIT(Appeals) had given eight opportunities of hearing to the assessee, but the assessee did not appear before the ld. CIT(Appeals) ultimately. On four occasions, it sought adjournment but did not submit the written submission or any other details. The ld. CIT(Appeals) dismissed the appeal for want of prosecution. ITA No. 571/KOL/2019 Assessment Year: 2009-2010 M/s. Sanskar Vyapaar P. Limited 2 3. Sub-section (6) of section 250 contemplates that the ld. 1 st Appellate Authority would state the points in dispute and thereafter record finding on those points. In other words, the ld. CIT(Appeals) was bound to formulate the points in dispute and thereafter record reasons in support of her decision on those points. In the present case, we find that the ld. CIT(Appeals) failed to follow the above mandate and dismissed the appeal for want of prosecution, which is not sustainable in the eyes of law. Therefore, we set aside the impugned order and remit the issue back to the file of ld. CIT(Appeals) for adjudicating on merit. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on September 8, 2022. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 8 th day of September, 2022 Copies to : (1) M/s. Sanskar Vyapaar P. Limited, Ram Kunj, FE-83, Ground Floor, Sector-III, Salt Lake City, Kolkata-700106 (2) Income Tax Officer, Ward-5(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals)-2, Kolkata; (4) CIT-........, Kolkata; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.