M/s. Dawsen Infotech Pvt. Ltd., Kolkata V. D.C.I.T, Cir-6, Kolkata., Kolkata

ITA 604/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100031 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 21-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIRAJ KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 604 / KOL / 2013 ASSESSMENT YEAR :2009-10 M/S DAWSENINFOTECH PVT. LTD. 2, HARE STREET, NICCO HOUSE, 5 TH FLOOR, KOLKATA 70013 [ PAN NO.AABCD 3435 E ] V/S . DCIT, CRICLE-6, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI NIRAJ KUMAR, CIT-DR /DATE OF HEARING 14-10-2015 /DATE OF PRONOUNCEMENT 06-11-2015 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-VI, KOLKATA IN APPEAL NO.228/C IT(A)-VI/CIRCLE-6/2011-12 DATED 02.01.2013. ASSESSMENT WAS FRAMED BY DCIT, CI RCLE-6, KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO A S THE ACT) VIDE HIS ORDER DATED 26.12.2011 FOR ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING WE FOUND FROM THE RECORD THE ADJOURNMENT APPLICATION FILED BY THE LD AR BUT WE REJECTED THE SAME AS THE LD. CIT(A) HAS PASSED THE EX PARTE ORDER AND PROCEEDED TO ADJUDICATE THE APPEAL AFTER HEARING THE LD. DR., SHRI NIRAJ KUMAR, APPEARING ON BEHALF OF THE REVENUE. ITA NO.604/KOL/2013 A.Y. 2009-10 M/S DASWENINFOTECH PVT. LTD. V. DCIT CIR-6, KOL. PAGE 2 3. AT THE OUTSET, IT WAS OBSERVED FROM THE RECORDS THAT THE CIT(A) HAS PASSED THE EX PARTE ORDER DISMISSING THE APPEAL OF THE ASSESSE E. THE REASON FOR THE DISMISSAL OF APPEAL IS THAT NOBODY APPEARED ON BEHALF OF THE ASSESSEE TO DEFEND THE CASE IN SPITE OF SEVERAL OPPORTUNITIES PROVIDED TO THE ASSE SSEE. THE CIT(A) HAS DISMISSED THE APPEAL AFTER REFERRING THE CERTAIN CASE LAWS IN HIS ORDER. THE GIST OF THE CASE LAWS IS THAT VIGILANTIBUS NON-DERMIENTIBUSJURA SUBVENUN T I.E. THE LAW ASSIST THIS WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS . HOWEVER, WE UNDERSTAND THAT THE SUFFICIENT OPPORTUNITIES HAVE BEEN GIVEN BY THE LD. CIT(A) TO THE ASSESSEE TO DEFEND THE CASE BUT WE ARE INCLINED TO GIVE ONE MORE CHANC E TO THE ASSESSEE AS HE HAS FILED THE APPEAL BEFORE US. THE PURPOSE OF GIVING O NE MORE OPPORTUNITY TO THE ASSESSEE IS TO DO JUSTICE WITH THE ASSESSEE. WE INF ER FROM THE APPEAL FILED BY THE ASSESSEE THAT HAD THIS BEEN THE INTENTION OF THE AS SESSEE NOT TO COOPERATE AT THE APPELLATE STAGE, HE WOULD NOT HAVE FILED THE APPEAL BEFORE US TOO. BESIDES WE ALSO OPINED THAT THERE SHALL BE SUFFICIENT CAUSE WHICH P REVENTED THE ASSESSEE TO APPEAR BEFORE THE CIT(A) DURING APPELLATE STAGE. HAVING SA ID THIS, WE SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE FILE TO THE LD. CIT(A) I N THE INTEREST OF JUSTICE AND FAIR PLAY WITH THE DIRECTION TO ADJUDICATE THE MATTER AFRESH AND AS PER THE LAW. IT IS ALSO INSTRUCTED TO THE ASSESSEE TO COOPERATE IN THE APPE LLATE PROCEEDINGS IN THE TIME BOUND MANNER. 4. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT 06/1 1/2015 SD/- SD/- (MAHAVIR SINGH) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 06 /1 1 /2015 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT-M/S DAWSENINFOTECH PVT. LTD., 2, HARE STREET, NICCO HOUSE, 5TH FLOOR, KOLKATA-13 2. / RESPONDENT-DCIT CIR-6, P-7, CHOWRINGHEESQUAR, KO LKATA-69 3. * +, - - . / CONCERNED CIT KOLKATA 4.- - .- / CIT (A) KOLKATA 5. 012 33+,,- +, , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ - , /TRUE COPY/ / - +, ,