M/s. Arghama Cold Storage Pvt. Ltd., , Kolkata V. ITO, Ward - 2(2), Kolkata , Kolkata

ITA 657/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5921 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 10-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SATYAJIT MANDAL CIT DR REVE
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 657/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. ARGHAMA COLD STORAGE PVT. LTD.........APPELLANT 158, LENIN SARANI 1 ST FLOOR KOLKATA 700 013 [PAN : AAECA 9672 K] INCOME TAX OFFICER, WARD-2(2), KOLKATA...........RESPONDENT APPEARANCES BY: SHRI SIDDHARTH AGARWAL, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SATYAJIT MANDAL, ADDL. CIT, D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 28 TH , 2018 DATE OF PRONOUNCING THE ORDER : JULY 25 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 18/01/2018, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2012-13. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THE ASSESSEE FILED AN AFFIDAVIT GIVING REASONS AS TO WHY HE COULD NOT APPEAR BEFORE THE LD. CIT(A) ON GOING THROUGH THE REASONS GIVEN BY THE ASSESSEE, I AM CONVINCED THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE REVENUE AUTHORITIES. 3. IN VIEW OF THE ABOVE DISCUSSION, I SET ASIDE THE ASSESSMENT TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, ON THE GROUND OF NATURAL JUSTICE. THE ASSESSEE SHALL APPEAR BEFORE THE LD. CIT(A), WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CO-OPERATE IN DISPOSAL OF THIS APPEAL. 2 ITA NO. 661/KOL/2018 ASSESSMENT YEAR: 2014-15 SHRI SHREYANS CHOPRA 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 25 TH DAY OF JULY, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 25.07.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. ARGHAMA COLD STORAGE PVT. LTD 158, LENIN SARANI 1 ST FLOOR KOLKATA 700 013 2. INCOME TAX OFFICER, WARD-2(2), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 ITA NO. 661/KOL/2018 ASSESSMENT YEAR: 2014-15 SHRI SHREYANS CHOPRA