Subhadra Commercial (P) Ltd., , Durgapur V. ITO (TDS) Ward - 4(1) , Durgapur

ITA 74/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0666 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 15-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS
• Assessee Lawyers: N O N E
• Keywords: Principle of natural justice; TDS; Set aside

Judgement Text

1 I.T.A NO. 74/KOL/2019 A.Y 2011-12 SUBHADRA COMMERCIAL PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE SHRI A. T. VARKEY, JM AND DR. (SHRI) ARJU N LAL SAINI, AM ] I.TA NO. 74/KOL/2019 A.Y 2011-12 M/S. SUBHADRA COMMERCIAL PVT. LTD. (PAN: AAHCS0079D) VS. I.T.O. (TDS) WARD 4(1), DURGAPUR APPELLANT RESPONDENT DATE OF HEARING 04.12.2019 DATE OF PRONOUNCEMENT 20.12.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A.T. VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE O RDER OF LD. CIT(A) DURGAPUR DATED 29-10-2018 FOR THE ASSESSMENT YEAR 2011-12. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET ITSELF, IT IS NOTED THAT THE IMPUGNED ORDER IS AN EX PARTE ORDER PASSED BY THE L D. CIT(A) AND THAT ONLY THREE NOTICES WERE ISSUED FIXING THE DATE OF HEARING AND NONE APP EARED ON BEHALF OF THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY. NO PROOF FOR SERVICE OF NOTICE UPON THE ASSESSEE COULD BE BROUGHT TO MY NOTICE BY THE LD. DR AT THE TIME OF H EARING. THUS, ACCORDING TO ME, THE LD. CIT(A) HAS PASSED THE ORDER EX PARTE, WITHOUT GIVIN G REASONABLE OPPORTUNITY TO THE ASSESSEE WHICH IS VIOLATIVE OF NATURAL JUSTICE. THEREFORE, I AM INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF LD . CIT(A) FOR DE NOVO ADJUDICATION OF APPEAL ON MERITS AFTER HEARING THE ASSESSEE IN ACCO RDANCE TO LAW. THE ASSESSEE IS DIRECTED TO PARTICIPATE IN THE APPELLATE PROCEEDINGS DILIGENTLY . 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH DECE MBER, 2019. SD/- (DR. A. L. SAINI) SD/-(ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :20TH DECEMBER, 2019 JD.(SR.P.S.) 2 I.T.A NO. 74/KOL/2019 A.Y 2011-12 SUBHADRA COMMERCIAL PVT. LTD. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. SUBHADRA COMMERCIAL PVT. LTD., OLD COURT MORE, G. T. ROAD, DURGAPUR-713203. 2 RESPONDENT INCOME-TAX OFFICER (TDS), WARD-4(1), DURGAPUR 3. 4. 5. CIT(A)-DURGAPUR (SENT THROUGH E-MAIL) CIT- , KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR