Adinath Biolabs Limited , Kolkata V. I.T.O.,Ward-4(3), Kolkata

ITA 71/KOL/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4534 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-01-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Keywords: Principle of natural justice; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (VIRTUAL COURT) (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) I.T.A. NO. 71-KOL-2020 ASSESSMENT YEAR: 2011-12 ADINATH BIOLABS LIMITED................................................................................................APPELLANT [PAN: AAECA 5539 M] VS. ITO, WARD-4(3), KOLKATA...............................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 19 TH , 2020 DATE OF PRONOUNCING THE ORDER : OCTOBER 21 ST , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA, [HEREINAFTER THE CIT(A)], PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 18.11.2019 FOR THE ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON-PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 71-KOL-2020 ASSESSMENT YEAR: 2011-12 ADINATH BIOLABS LIMITED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 21 ST OCTOBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21.10.2020 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. ADINATH BIOLABS LIMITED, 4, N.S. ROAD, 1 ST FLOOR, ROOM NO. 108, KOLKATA-700 001. 2. ITO, WARD-4(3), KOLKATA. 3. CIT(A)-2, KOLKATA. (SENT THROUGH MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES