M/s. Spare Parts Enterprises, Kolkata V. ITO,Ward-56(2), Kolkata, Kolkata

ITA 783/KOL/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70391 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 16-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.: 783/KOL./2012 ASSESSMENT YEAR : 2007-08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA CORAM : SHRI R.S. SYAL, (ACCOUNTANT MEMBER) AND SHRI GEORGE MATHAN (JUDICIAL MEMBER) I.T.A. NO.: 783/KOL./ 2012 ASSESSMENT YEAR : 2007-2008 M/S. SPARE PARTS ENTERPRISES,...................... .........................APPELLANT 10A, HOSPITAL STREET, KOLKATA-700 072 [PAN : AAMFS 3189 G] -VS.- INCOME TAX OFFICER,.............................. ......RESPONDENT WARD-56(2), KOLKATA, 3, GOVERNMENT PLACE WEST, KOLKATA-700 001 APPEARANCES BY: N O N E , FOR THE ASSESSEE SHRI DAVID Z. CHAWNGTHU, ADDL. CIT, SR. D.R., FOR T HE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 12, 2013 DATE OF PRONOUNCING THE ORDER : NOVEMBER 13, 2013 O R D E R PER R.S. SYAL : 1. THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF TH E EX-PARTE ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)- XXXVI, KOLKATA DATED 2 ND MARCH, 2012 IN RELATION TO ASSESSMENT YEAR 2007-08 . 2. WE HAVE HEARD LD. D.R. AND PERUSED MATERIAL AVAI LABLE ON RECORD. THERE IS NO PRESENCE FROM THE SIDE OF ASSESSEE DESP ITE NOTICE. 3. GROUND NO. 1 OF THE APPEAL IS AGAINST THE PASSIN G OF THE EX-PARTE ORDER BY LD. CIT(APPEALS) AND IGNORING ASSESSEES R EQUEST FOR ADJOURNMENT, WHO WAS SUFFERING FROM ILL HEALTH. IT IS NOTICED FROM THE IMPUGNED ORDER, THAT LD. CIT(APPEALS) SIMPLY DISMIS SED THE APPEAL OF I.T.A. NO.: 783/KOL./2012 ASSESSMENT YEAR : 2007-08 PAGE 1 OF 2 ASSESSEE IN LIMINE FOR WANT OF PRESENCE. EVEN IF HE WAS INCLINED TO DISPOSE OF THE APPEAL IN THE ABSENCE OF ASSESSEE, I T WAS INCUMBENT UPON HIM TO DEAL WITH THE GROUNDS ON MERITS AND THEREAFT ER TAKE A DECISION AS PER LAW. DISMISSING THE APPEAL IN LIMINE IS NOT PE RMISSIBLE TO CIT(APPEALS). WE, THEREFORE, SET ASIDE THE IMPUGNED ORDER AND REMIT THE MATTER TO THE FILE OF FIRST APPELLATE AUTHORITY FOR DISPOSING OF THE APPEAL ON MERITS AFTER ALLOWING A REASONABLE OPPORTUNITY O F BEING HEARD TO THE ASSESSEE. IN VIEW OF OUR DECISION ON THE FIRST GROU ND, THERE IS NO NEED TO DEAL WITH THE OTHER GROUNDS TAKEN BY THE ASSESEE ON MERITS, AS THESE WOULD BE DISPOSED OF BY THE FIRST APPELLATE AUTHORI TY IN FRESH PROCEEDINGS BEFORE HIM. 5. IN THE RESULT, THE APPEAL FILED BY ASSESSEE IS A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH DAY OF NOVEMBER, 2013. SD/- SD/- GEORGE MATHAN R.S. SYAL (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 13 TH DAY OF NOVEMBER, 2013 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.