M/s Northcity Overseas Pvt. Ltd., Kolkata V. ITO, Ward-1(2), Kolkata

ITA 609/KOL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1533 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 609/Kol/2020 Assessment Year: 2012-13 M/s. Northcity Overseas Private Limited C/o. Agarwal Viswanath & Associates 133/1/1A, S.N. Banerjee Road Pushkal Bhawan 3 rd Floor Kolkata - 700013 PAN : AAECN2667B Vs Income Tax Officer, Ward-1(2), Kolkata अपीलाथȸ/ (Appellant) Ĥ× यथȸ/ (Respondent) Assessee by : Shri K.K. Goswami, Advocate Revenue by : Shri Jayanta Khanra, JCIT स ु नवाई कȧ तारȣख/Date of Hearing : 19/05/2022 घोषणा कȧ तारȣख /Date of Pronouncement: 23/05/2022 आदेश/O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-17, Kolkata (hereinafter the “ld. CIT(A)”), dt. 19/02/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act”), for Assessment Year 2012-13. 2. There is a delay of 594 days in filing of the appeal by the assessee. After perusing the petition for condonation for delay, we are convinced that the assessee was prevented by sufficient cause in filing the appeal in time. Hence, we condone the delay and admit this appeal. I.T.A. No. 609/Kol/2020 Assessment Year: 2012-13 M/s. Northcity Overseas Private Limited 2 3. After perusing the order passed by the ld. CIT(A), we find that the assessee has not appeared before the ld. CIT(A) and hence an ex-parte order was passed dismissing the appeal of the assessee. We find that the ld. CIT(A) has not disposed off the case on merits. This is not permissible in law. Hence, we deem it fit to restore the issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard, on the grounds of violations of the principles of natural justice. 4. In the result, appeal of assessee is allowed for statistical purposes. Order pronounced in the Court on 23 rd May, 2022 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 23/05/2022 *SC SrPs आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent 3. संबंͬधत आयकर आय ु Èत / Concerned Pr. CIT 4. आयकर आय ु Èत)अपील (/ The CIT(A)- 5. ͪवभागीय ĤǓतǓनͬध ,आयकर अपीलȣय अͬधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड[ फाईल /Guard file. आदेशान ु सार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलȣय अͬधकरण ITAT, Kolkata