M/s GIT Textiles Manufacturing Ltd., Kolkata V. ITO, WD-57(3), KOLKATA, Kolkata

ITA 579/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1539 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: MANOJ KATARUKA
• Keywords: Opportunity of being heard; Reasonable cause

Judgement Text

1 ITA NO.579/KOL/2015 GIT TEXTILES MANUFACTURING LTD., AY 2010-11 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 579/KOL/2015 ASSESSMENT YEAR: 2010-11 M/S. GIT TEXTILES MANUFACTURING LTD. (PAN: CALGO4963A) VS. INCOME-TAX OFFICER, WD-57(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 29.06.2017 DATE OF PRONOUNCEMENT 13.09.2017 FOR THE APPELLANT SHRI MANOJ KATARUKA, AR FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT, S R. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-24, KOLKATA DATED 11.03.2015 FOR AY 2010-11. 2. AT THE TIME OF HEARING LD. COUNSEL FOR THE ASSES SEE DREW OUR ATTENTION TO THE FACT THAT THE STAFF OF THE LD. COUNSEL REQUESTED FOR ADJOURNM ENT WHICH HAS NOT BEEN ALLOWED BY THE LD. CIT(A) BUT THE LD. CIT(A) DECIDED THE APPEAL EX PARTE QUA THE ASSESSEE ON THE MATERIAL AVAILABLE ON RECORD WITHOUT GIVING SUFFICIENT OPPOR TUNITY OF HEARING TO THE ASSESSEE. THEREFORE, THE LD. COUNSEL FOR THE ASSESSEE PRAYED BEFORE THE BENCH TO RESTORE THE MATTER BEFORE THE LD. CIT(A). 3. WE HAVE HEARD THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAVE PE RUSED THE ORDER OF THE LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS PASSED A VERY CRYPTIC AND NON-SPEAKING ORDER. WE ALSO NOTE THAT THE ASSESSEE HAD A REASONABLE CAUSE WHICH PREV ENTED THE ASSESSEE FROM NON-APPEARANCE BEFORE THE LD. CIT(A). THEREFORE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND 2 ITA NO.579/KOL/2015 GIT TEXTILES MANUFACTURING LTD., AY 2010-11 RESTORE THE MATTER TO HIS FILE TO ADJUDICATE THE MA TTER AFRESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. CIT(A) ON 09.10.2017 AND T O COOPERATE IN THE APPELLATE PROCEEDINGS. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 13.09.2017 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13TH `SEPTEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. GIT TEXTILES MANUFACTURING LTD., 1 ST FLOOR, 20, MAHARSHI DEBENDRA ROAD, KOLKATA-700 007. 2 RESPONDENT ITO, WARD-57(3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOL KATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY