Medica Hospitals Private Limited, Kolkata V. D.C.I.T.,Circle-5(2), Kolkata

ITA 720/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5252 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, JUDICIAL MEMBER] I.T.A. NO. 720/KOL/2019 ASSESSMENT YEAR: 2015-16 MEDICA HOSPITAL PRIVATE LIMITED..........................................................................................APPELLANT [PAN: AAFCM 0338 M] VS. DCIT, CIRCLE-5(2), KOLKATA............................................................................RESPONDENT APPEARANCES BY: SUNIL SURANA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SH. SUPRIYO PAL, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 31 ST , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 31 ST , 2019 ORDER PER SHRI A.T.VARKEY, JM : THIS APPEAL IS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA [CIT(A) FOR SHORT] DATED 06.12.2018. 2. AFTER HEARING RIVAL CONTENTIONS WE FIND THAT THE LD. FIRST APPELLATE AUTHORITY 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 ASSESSING OFFICER (AO FOR SHORT) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THE STAGE OF THE ASSESSMENT ITSELF. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 720/KOL/2019 ASSESSMENT YEAR: 2015-16 MEDICA HOSPITAL PRIVATE LIMITED 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST OCTOBER, 2019. SD/- SD/- [J. SUDHAKAR REDDY] [ABY T. VARKEY] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31.10.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. MEDICA HOSPITAL PRIVATE LIMITED, 127, MUKUNDAPUR, E.M. BYE PASS, KOLKATA-700 099. 2. DCIT, CIRCLE-5(2), KOLKATA. 3. CIT- 4. CIT(A)-2, KOLKATA. (SENT THROUGH MAIL) 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES