Kanco Enterprises Limited, Kolkata V. DCIT, Circle-4, Kolkata

ITA 644/KOL/2019

• Counselvise Citation: [2020] 112 COUNSELVISE.COM (IT) 0169 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 01-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: MANISH TIWARI
• Keywords: Set aside
• Section: 250

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( . . , . . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM] I.T.A. NOS. 644 TO 646/KOL/2019 ASSESSMENT YEARS: 2007-08 TO 2008-09 & 2011-12 KANKO ENTERPRISES LTD. VS. DCIT, CIRCLE-4, KOLKATA. (PAN: AABCK 3030 G) APPELLANT RESPONDENT FOR THE APPELLANT SHRI. MANISH TIWARI, FCA. FOR THE RESPONDENT SHRI. SUPRIYO PAL, JCIT, SR. DR DATE OF HEARING 17.12.2019 DATE OF PRONOUNCEMENT 01.01.2020 ORDER PER SHRI A.T.VARKEY, JM : THESE ARE THREE APPEALS PREFERRED BY THE ASSESSEE AGAINST THE ACTION OF THE CIT(A)-17, KOLKATA DATED 28.12.2018 U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) FOR ASSESSMENT YEARS (HEREI NAFTER AY) 2007-08, 2008-09 AND 2011-12. 2. AT THE OUTSET ITSELF IT WAS POINTED OUT BY THE L D. AR SHRI. MANISH TIWARI THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IN ALL THE THREE C ASES ARE EX-PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. IT WAS ALSO POIN TED OUT BY THE LD. AR THAT HE HIMSELF APPEARED AS WELL AS FILED DETAILED WRITTEN SUBMISSI ON BEFORE THE LD. CIT(A), HOWEVER, THE LD. CIT(A) HAS ERRONEOUSLY DISMISSED THE APPEAL TREATING IT AS IF NONE APPEARED FOR THE APPELLANT BEFORE HIM. WE NOTE THAT SINCE THE LD . CIT(A) HAS NOT PASSED THE APPELLATE ORDER ON MERITS AND HAD ERRONEOUSLY HELD THAT NONE APPEARED BEFORE HIM, WHEN THE FACT WAS THAT THE APPELLANT WAS REPRESENTE D BY THE LD AR, SHRI. MANISH TIWARI, WHO HAD APPEARED AND FILED THE WRITTEN SUBM ISSIONS BEFORE HIM. WHEN THE ASSESSEE HAD FILED THE WRITTEN SUBMISSION, THE LD. CIT(A) OUGHT NOT TO HAVE DISMISSED 2 I.T.A. NOS. 644 TO 646/KOL/2019 AYS: 2007-08 TO 2008-09 & 2011-12 KANKO ENTERPRISES LTD. THE APPEAL EX-PARTE WITHOUT GOING INTO THE MERITS OF THE CASE. THEREFO RE WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE ALL THE APP EALS BACK TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION TO DECIDE THE APPEAL ON MERITS AND PASS A SPEAKING ORDER ON THE GROUNDS RAISED IN THE APPEAL. THE LD. AR IS ALSO DI RECTED TO DILIGENTLY APPEAR BEFORE THE LD. CIT(A) DURING THE APPELLATE PROCEEDINGS. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 ST JANUARY, 2020 SD/- SD/- (A.L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 ST JANUARY, 2020 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT KANKO ENTERPRISES LTD., 31, SHAKESPEARE SARANI, JASMINE TOWER, KOLKATA-700 017. 2. RESPONDENT DCIT, CIRCLE-4, KOLKATA. 3. CIT(A)- 17, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT 5. DR, KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) /TRUE COPY, BY ORDER, ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES