Baleswar Oils (P) Ltd., , Hooghly V. ITO (TDS), Hooghly , Hooghly

ITA 677/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8799 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 11-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER SR DRJCIT
• Keywords: TDS; Set aside

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NO. 677/KOL/2018 ASSESSMENT YEARS: 2012-13 BALESWAR OILS (P) LTD. PAN: AABCB 3225 E VS. ITO (TDS), HOOGHLY APPELLANT RESPONDENT DATE OF HEARING 05.02.2019 DATE OF PRONOUNCEMENT 05.04.2019 FOR THE APPELLANT SHRI SOMNATH GHOSH, ADV. FOR THE RESPONDENT SHRI SHANKAR HALDER, SR. DR(JCIT ) ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A), 24 DATED 29.01.2018 FOR A.Y. 2012-13 PASSED U/S 221 OF THE I NCOME TAX ACT, 1961. 2. WE NOTE THAT THERE IS DELAY OF ONE DAY IN FILING THE APPEAL. ACCORDING TO THE ASSESSEE BECAUSE OF THE NON-HANDING OVER OF THE IMPUGNED ORD ER IN TIME, THE LEARNED AR COULD NOT FILE THE APPEAL WITHIN THE TIME STIPULATED BY THE S TATUTE WHICH CAUSED ONE DAYS DELAY. THE LEARNED DR DOES NOT HAVE ANY OBJECTION. SO WE CONDO NE THE DELAY. 3. AT THE OUTSET WE NOTE THAT IT IS AN EX-PARTE ORD ER PASSED BY THE LD. CIT(A). ACCORDING TO THE LD. AR, THE HEARING WAS FIXED ON 21.12.2017 AND THEREAFTER ON 11.01.2018 AND 24.01.2018. ACCORDING TO THE LD. AR THE FIRST NOTIC E THE ASSESSEE RECEIVED WAS ONLY ON 22.12.2017 I.E. ONE DAY AFTER THE APPEAL WAS FIXED ON 21.12.2017 AND, THEREFORE, THE ASSESSEE COULD NOT APPEAR AND THEREAFTER THE MATTER WERE FIX ED WITHIN THE INTERVAL OF 13 DAYS AND SINCE THE ASSESSEE RECEIVED THE NOTICE LATE IT COUL D NOT APPEAR. IN SUCH A SCENARIO, WE NOTE 2 ITA NO.677/KOL/2018 BALESWAR OILS (P) LTD. AY 2012-13 THAT NO PROPER OPPORTUNITY WAS GRANTED BY THE LD. C IT(A) BEFORE DISPOSING OF THE APPEAL EX- PARTE WITHOUT GOING INTO THE MERITS OF THE CASE. TH EREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD. CIT(A) TO ADJUDICATE THE APPEAL ON MERIT AFTER HEAR ING THE ASSESSEE IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 05.04.20 19 SD/- SD/- (P.M. JAGTAP) (ABY. T. VARKEY) VICE-PRESIDENT JUDICIAL MEMBER DATED : 5TH APRIL, 2019 BISWAJIT (SR. P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT BALESWAR OILS (P) LTD., C/O. S.N. GH OSH & ASSOCIATES, ADVOCATES, SEBEN BROTHERS LODGE, BUROSHIBTALA, CHIN SURAH, HOOGHLY 712 105. 2 RESPONDENT ITO (TDS), HOOGHLY, G.T. ROAD, KHADI NA MORE, CHINSURAH, HOOGHLY 712 101. 3. THE CIT(A) - KOLKATA. (THROUGH E-MAIL) 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. (THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/H.O.O. ITAT, KOLKATA BENCHES