Earth Accessories, Kolkata V. A.C.I.T.,Circle-28, Kolkata

ITA 625/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2439 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBASISH LAHIRI
• Assessee Lawyers: MANOJ K TIWARI
• Keywords: Set aside

Judgement Text

1 ITA NO. 625/KOL/2019 EARTH ACCESSORIES, AY- 2009 -10 , SMC , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 625/KOL/2019 ASSESSMENT YEAR: 2009-10 EARTH ACCESSORIES (PAN: AABFE2916Q) VS ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-28, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.08.2019 DATE OF PRONOUNCEMENT 04.09.2019 FOR THE APPELLANT SHRI MANOJ K. TIWARI, FCA FOR THE RESPONDENT SHRI DEBASISH LAHIRI, ADDL. CIT. SR. DR ORDER THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-5, KOLKATA DATED 03.08.2018 FOR AY 2009-10. 2. AT THE OUTSET ITSELF, THE LD. AR OF THE ASSESSEE BROUGHT TO OUR NOTICE THAT THOUGH HE WAS PRESENT AT THE OFFICE OF THE LD. CIT(A) ON 26.0 6.2018 WHEN THE HEARING OF THIS ASSESSEES APPEAL WAS FIXED BY LD. CIT(A), THE LD. CIT(A) WAS NOT PRESENT IN THE OFFICE AND HEARING DID NOT TAKE PLACE ON THAT DATE. HOWEV ER, LATER HE CAME TO KNOW THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE PLEA THAT NONE WAS PRESENT FOR THE ASSESSEE ON 26.06.2018. HOWEVER, IT WAS BROUGHT TO OUR NOTICE THAT THE LD. AR WHEN PRESENT IN THE OFFICE OF LD. CIT(A) HAD FILED A COP Y OF THE WRITTEN SUBMISSION ON 26.06.2013 BEFORE THE LD. CIT(A) WHICH GOES ON TO SHOW THAT HE WAS PRESENT AT THE OFFICE OF THE LD. CIT(A). IN SUCH A SCENARIO, I AM OF THE OPINION TH AT PROPER OPPORTUNITY HAS NOT BEEN GRANTED TO THE ASSESSEE ON THE DATE WHEN THE APPEAL WAS FIXED FOR HEARING OF THE ASSESSEES APPEAL. THEREFORE, I AM INCLINED TO SET ASIDE THE IMPUGNED ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR FRESH ADJUDI CATION OF APPEAL ON MERITS IN ACCORDANCE TO LAW AFTER HEARING THE LD. AR OF THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 4TH SEP TEMBER, 2019. SD/- (ABY. T. VARKEY) DATED :4TH SEPTEMBER, 2019 JUDICIAL MEMBER JD.(SR.P.S.) 2 ITA NO. 625/KOL/2019 EARTH ACCESSORIES, AY- 2009 -10 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. EARTH ACCESSORIES, 592, BLOCK-O , NEW ALIPORE, KOLKATA-700 053. 2 RESPONDENT ACIT, CIRCLE-28, KOLKATA 3. 4. CIT(A)-5, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR