Coal Mines Associated Traders Pvt. Ltd. , Kolkata V. ACIT, Circle-8(1), Kolkata

ITA 578/KOL/2021

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2359 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 16-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT DUTTA
• Assessee Lawyers: MANISH TIWARI
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT AND SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 578/Kol/2021 Assessment Year: 2017-18 Coal Mine Associated Pvt. Ltd. 6-0/1, Stephen Court 18A, Park Street Kolkata - 700071 PAN : AACCC9108N Vs ACIT, Circle-8(1), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Manish Tiwari, FCA Revenue by : Shri Abhijit Dutta, Addl. CIT(DR) सुनवाई कᳱ तारीख/Date of Hearing : 06/06/2022 घोषणा कᳱ तारीख /Date of Pronouncement: 28/06/2022 आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 17/11/2021, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2017-18 2. In the first ground of appeal, the assessee has pleaded that, the ld. CIT(A) has erred in deciding the appeal ex-parte. The ld. Counsel for the assessee at the very outset submitted that notices for hearing were issued during the Covid period i.e., from January, 2021 till October, 2021 and these notices were not served properly upon the assessee and, therefore, no one could appear before the ld. CIT(A). He prayed that one more opportunity of hearing may be granted to the assessee. 3. With the assistance of the ld. Representatives, we have gone through the record carefully. The ld. D/R submitted that the ld. CIT(A) had issued four notices I.T.A. No. 578/Kol/2021 Assessment Year: 2017-18 Coal Mine Associated Pvt. Ltd. 2 but none was replied by the assessee and, therefore, under the compelling circumstances, the ld. First Appellate Authority, has decided the appeal ex-parte. 4. On due consideration of the above facts, we are of the view that during the period from January, 2021 up to August, 2021, the country was under second wave of Covid Pandemic. During this period businesses were badly hit and it must have been difficult for the assessee to have taken care of the Income-tax litigations. Considering this aspect, we set aside the impugned order of the ld. First Appellate Authority and restore the issue to the file of the ld. CIT(A) for fresh adjudication on merits, in accordance with law, after giving the assessee adequate opportunity of being heard. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 28 th June, 2022 at Kolkata. Sd/- Sd/- (RAJESH KUMAR) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Kolkata, Dated 28/06/2022 *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