Bridge & Building Construction Co. Pvt. Ltd., Kolkata V. DCIT, Cir.-10(1), Kolkata

ITA 631/KOL/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7642 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 21-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Right to appeal; Set aside

Judgement Text

1 ITA No.631/Kol/2020 Bridge & Building construction Co. Pvt. Ltd.. AY 2015-16 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri A. T. Varkey, JM & Shri Manish Borad, AM ] I.T.A. No. 631/Kol/2020 Assessment Year: 2015-16 Bridge & Building Construction Co. Pvt. Ltd. (PAN: AADCB0689E) Vs. Deputy Commissioner of Income-tax, Circle-10(1), Kolkata Appellant Respondent Date of Hearing 24.02.2022 Date of Pronouncement 28.02.2022 For the Appellant Shri Binod Kr. Drolia, FCA For the Respondent Smt. Sucheta Chattopadhyay Ray, CIT, DR ORDER Per Shri A. T. Varkey, JM: This is an appeal preferred by the assessee against the order of Ld. CIT(A)-4, Kolkata dated 30.01.2019 for AY 2015-16. 2. At the outset, it has been brought to our notice by the Ld. AR of the assessee Shri Binod Kumar Drolia that the impugned order of the Ld. CIT(A) is an ex parte order. On perusal of the impugned order, it is noted that the Ld. CIT(A) had given three (3) notices and since none appeared, the Ld. CIT(A) was pleased to dismiss the appeal for non-prosecution without going into the merits of the case. According to the Ld. AR, the notice of hearing was not received by the assessee, therefore, it could not appear before the Ld. CIT(A). Be that as it may be, it should be borne in mind that if an assessee is aggrieved by the order of the AO, it has got statutory right to appeal before the Ld. CIT(A) which exercise would be rendered meaningless, if the Ld. CIT(A) does not decide the appeal of assessee on merits. Therefore, the impugned order is set aside and the matter is restored back to the file of the Ld. CIT(A) with a direction to Ld. AR to properly serve the notice as per law even by digital means and in future the authorized representative of the assessee must be vigilant to take notice of such communication from the office of Ld. CIT(A) and diligently appear before the Ld. CIT(A); and if advised, file written submission and other documents to substantiate 2 ITA No.631/Kol/2020 Bridge & Building construction Co. Pvt. Ltd.. AY 2015-16 their grounds of appeal. With the above observation the appeal of the assessee is allowed for statistical purposes. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 28th February, 2022. Sd/- Sd/- (Manish Borad) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 28 th February, 2022 JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. Bridge & Building Construction Co. Pvt. Ltd., C/o Rajendra Jain, Advocate, 106, Akshay Deep Complex, 5 th B. Road, Sardarpura, Jodhpur, Rajasthan-342001 2 Respondent – DCIT, Circle-10(1), Kolkata 3. 4. 5. CIT(A)-4, Kolkata. (sent through e-mal) PCIT , Kolkata DR, ITAT, Kolkata. (sent through e-mal) /True Copy, By order, Assistant Registrar