M/s Image Incom Pvt. Ltd., Kolkata V. ITO, Ward-10(2), Kolkata

ITA 622/KOL/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4069 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C - SMC KOLKATA BEFORE SHRI S ANJAY GARG , JUDICIAL MEMBER . / ITA NO. 622 /KOL/2020 ASSESSMENT YEAR: 20 0 9 - 10 M/S. IMAGE VINCOM PVT. LTD SHRI KRISHNA GARDEN, FLAT NO. G1, GROUND FL., 14/110 UDAY SHANKAR SARANI (FORMERLY GOLF CLUB ROAD), KOLKATA - 700033. [ PAN NO. A ABCI9852L / V/S . I.T.O, WARD 1 0 ( 2 ) , KOLKATA, AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQUARE, KOLKATA - 700 069. / APPELLANT .. / RESPONDENT HEARING THROUGH VIDEO CONFERENCING / BY APPELLANT NONE APPEARED / BY RESPONDENT MR. JAYANTA KHANRA, JCIT, SR.DR / DATE OF HEARING 0 9 - 02 - 2021 / DATE OF PRONOUNCEMENT 0 9 - 02 - 2021 / O R D E R TH E PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER DATED 30/01/2019 OF THE COMMISSIONER OF INCOME - TAX (APPEALS), KOLKATA [HEREINAFTER REFERRED TO AS CIT(A)] . 2. NO ONE HAS PUT IN APPEARANCE DESPITE NOTICE. THEREFORE, THE IMPUGNED APPEAL IS DECIDED AFTER GOING THROUGH THE RECORDS AND AFTER HEARING THE LD.DR 3. AT THE OUTSET, IT IS NOTICED THAT THE APPEAL FILED BY T HE ASSESSEE IS TIME BARRED BY 2 63 DAYS. A SEPARATE APPLICATION FOR CONDONATION OF SAID DELAY HAS BEEN FILED, WHEREIN REASONS FOR DELAY OF FILING THIS APPEAL HAVE BEEN MENTIONED THAT DUE TO COVID - ITA NO. 6 2 2 /KOL/20 A.Y. 20 0 9 - 10 M/S. IMAGE VINCOM P.LTD PAGE 2 19 PANDEMIC SITUATION AND COMPLETE LOCK DOWN THE ASSESSEE WAS UNABLE TO FILE THIS APPEAL BEFORE THE TRIBUNAL IN TIME . CONSIDERING THE ABOVE REASONS MENTIONED THEREIN ( IN THE AFFIDAVIT / CONDONATION APPLICATION ) THE DELAY IN FILING THIS APPEAL IS HEREBY CONDONED . 4 . A FTER HEARING THE LD. DR AND GOING THROUGH T HE RECORD, I FIND THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER . NONE OF THE ISSUES INVOLVED IN THIS APPEAL HAVE BEEN DECIDED ON MERITS BY THE LD. CIT(A). IN VIEW OF ABOVE AND FOR THE SAKE OF PRINCIPLE OF NATURAL JUSTICE , THE ASSESS EE IS REQUIRED TO BE GIVEN ADEQUATE OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(A). IN VIEW OF THE ABOVE, THE IMPUGNED ORDER OF THE LD. CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION. NEEDLESS TO SAY THAT LD. CIT(A) WILL PROVIDE PROPER AND APPROPRIATE OPPORTUNITY TO THE ASSESSEE TO PRESENT ITS CASE AND THEREAFTER, WILL DECIDE THE ISSUE(S) AFRESH IN ACCORDANCE WITH LAW. T HE APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF THE HEARING ON 9 TH FEBRUARY , 2021 . SD/ - (S ANJAY GAR G ) JUDICIAL MEM BER KOLKATA, * *PP /SR.PS - 0 9 / 0 2 /20 2 1 / COPY OF ORDER FORWARDED TO: - 1. /APPELLANT - M/S. IMAGE VINCOM PVT. LTD SHRI KRISHNA GARDEN, FLAT NO. G1, GROUND FL., 14/110 UDAY SHANKAR SARANI (FORMERLY GOLF CLUB), KOLKATA - 700 033. . 2. /RESPONDENT - I.T.O., 10(2), AAYKAR BHAWAN, P - 7 CHOWRINGHEE SQ., KOLKATA - 700 069. 3. / CONCERNED CIT 4. - / CIT (A) 5. , / DR, ITAT, KOLKATA 6. / GUARD FILE. /TRUE COPY/ BY ORDER/ , / ,