M/s Sharddha Vyapaar Private Limited , Kolkata V. I.T.O.,Ward-8(4), Kolkata

ITA 613/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7204 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 16-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S M SURANA AR SHRI JAY
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA VIRTUAL COURT HEARING (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI ABY T. VARKEY, HONBLE JUDICIAL MEMBER) ITA NO. 613/KOL/2020 ASSESSMENT YEAR: 2007-08 M/S. SHARDDHA VYAPAAR PRIVATE LIMITED..........................................APPELLANT 14, BENTINCK STREET 1 ST FLOOR ROOM NO. 8 KOLKATA 700 001 [PAN : AAGCS 6910 G] VS. INCOME TAX OFFICER, WARD-8(4), KOLKATA.....................RESPONDENT APPEARANCES BY: SHRI S.M. SURANA, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : DECEMBER 18 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 22 ND , 2021 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 17, (HEREINAFTER THE LD. CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 01/03/2017, FOR THE ASSESSMENT YEAR 2007-08. 2. THERE IS A DELAY OF 255 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. 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. THE NOTICE FIXING THE APPEAL FOR HEARING, WAS NOT SERVED ON 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. KOLKATA, THE SD/- [ ABY T. VARKEY ] JUDICIAL MEMBER DATED : 22.01.2021 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. SHARDDHA VYAPAAR PRIVATE LIMITED 14, BENTINCK STREET 1 ST FLOOR ROOM NO. 8 KOLKATA 700 001 2. INCOME TAX OFFICER, WARD- 8(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 M/S. SHARDDHA VYAPAAR PRIVATE LIMITED IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 22 ND DAY OF JANUARY, 2021. [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER M/S. SHARDDHA VYAPAAR PRIVATE LIMITED 8(4), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 613/KOL/2020 ASSESSMENT YEAR: 2007-08 M/S. SHARDDHA VYAPAAR PRIVATE LIMITED . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES