M/s. Bajoria Entertainment Pvt. Ltd., , Kolkata V. DCIT, Circle - 14(1), Kolkata , Kolkata

ITA 793/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6497 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: NIMISH KUMAR
• Keywords: Opportunity of being heard

Judgement Text

1 ITA NO.793/KOL/2018 BAJORIA ENTERTAINMENT PVT. LTD., AYS- 2012-13 , 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. 793/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. BAJORIA ENTERTAINMENT PVT. LTD. (PAN: AADCB6134G) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-14(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 10.01.2019 DATE OF PRONOUNCEMENT 10.01.2019 FOR THE APPELLANT SHRI NIMISH KUMAR, AR FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-15, KOLKATA DATED 03.01.2018 FOR AY 2012-13. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IN THIS APPEA L IS AGAINST THE ACTION OF LD. CIT(A) IN UPHOLDING BY AN EX PARTE ORDER ON ACCOUNT OF VAR IOUS ADDITIONS, WHICH ACCORDING TO LD. AR, WAS IN VIOLATION OF THE PRINCIPLES OF NATURAL J USTICE IN HAVING PASSED THE EX PARTE ORDER QUA THE ASSESSEE WITHOUT AFFORDING ADEQUATE OPPORTU NITY OF BEING HEARD TO THE ASSESSEE. HENCE, HE URGED BEFORE THE BENCH TO SET ASIDE THE E X PARTE ORDER OF LD. CIT(A) AND REMAND THE MATTER BACK TO HIS FILE FOR FRESH ADJUDICATION. LD. DR HAS OPPOSED THIS PRAYER OF THE ASSESSEE. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE NOTE THAT THE LD. CIT(A) PASSED A CRYPTIC AND EX PARTE ORDER, THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MA TTER BACK TO THE FILE OF THE LD. CIT(A) 2 ITA NO.793/KOL/2018 BAJORIA ENTERTAINMENT PVT. LTD., AYS- 2012-13 TO DECIDE THE APPEAL AFRESH AFTER AFFORDING REASONA BLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 10 TH JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. BAJORIA ENTERTAINMENT PVT. LTD. , C/O, SALARPURIA JAJODIA & CO., 7, C. R. AVENUE, KOLKATA-700 072. . 2 RESPONDENT DCIT, CIRCLE-14(1), KOLKATA. 3. 4. CIT(A)-15, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR