Gawarja Merchants Pvt. Ltd., Kolkata V. ACIT(OSD), Ward-1(4), Kolkata

ITA 802/KOL/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0673 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 16-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Reasonable cause; Set aside
• Section: 250

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( . . , . . , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM] I.T.A. NOS. 801 & 802/KOL/2019 ASSESSMENT YEARS: 2010-11 & 2015-16 GAWARJA MERCHANTS PVT. LTD. VS. ACIT (OSD), WARD-1(4), KOLKATA. (PAN: AAACG 9712 E) APPELLANT RESPONDENT FOR THE APPELLANT NONE FOR THE RESPONDENT SH. SUPRIYO PAL, JCIT, SR. DR DATE OF HEARING 17.12.2019 DATE OF PRONOUNCEMENT 20.12.2019 ORDER PER SHRI A.T.VARKEY, JM : THESE ARE APPEALS PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF THE CIT(A)-1, KOLKATA DATED 25.02.2019 AND 26.02.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) FOR ASSESSMENT YEAR (HEREIN AFTER AY) 2010-11 AND 2015-16 RESPECTIVELY. 2. THE MAIN GRIEVANCE OF THE ASSESSEE IS AGAINST TH E ACTION OF THE LD. CIT(A) IN DISMISSING THE APPEALS WITHOUT GOING INTO MERITS OF THE CASE EVEN THOUGH THE ASSESSEE HAD SOUGHT ADJOURNMENT ON THREE OCCASIONS [WHEN THE APPEALS WERE FIXED FOR HEARING AND WHEN THE ASSESSEE RECEIVED NOTICES THRICE FIXIN G THE MATTER]. WE NOTE THAT THE LD. CIT(A) HAS SENT NOTICES TO THE ASSESSEE TO APPEAR B EFORE HIM ON 04.02.2019 AND THEREAFTER 12.02.2019 AND LAST OPPORTUNITY WAS GIVE N ON 25.02.2019 MEANING THAT APPEALS WERE FIXED FOR HEARING WITHIN A PERIOD OF T HREE WEEKS. WE NOTE THAT THE LD. CIT(A) HAS FIXED THE APPEALS FOR HEARING LASTLY ON 25.02.2019 AND AFTER TAKING NOTE THAT NONE APPEARED BEFORE HIM, WITHOUT GOING INTO T HE MERITS OF THE CASE, HAS 2 I.T.A. NOS. 801 & 802/KOL/2019 ASSESSMENT YEARS: 2010-11 & 2015-16 GAWARJA MERCHANTS PVT. LTD. DISMISSED THE APPEALS. FROM A PERUSAL OF GROUND NO. 1 PREFERRED BEFORE US, WE UNDERSTAND THAT THE ASSESSEE HAD SOUGHT ADJOURNMENT ON ALL THE THREE OCCASIONS VIA E- MAIL, WHICH UNFORTUNATELY HAS NOT BEEN TAKEN NOTE B Y THE LD. CIT(A) WHILE PASSING IN THE IMPUGNED ORDER BY THE LD. CIT(A). THEREFORE WE FIND REASONABLE CAUSE ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THE LD. CIT (A) SINCE IT HAS SOUGHT ADJOURNMENT BY E-MAIL WHICH HAS NOT BEEN TAKEN INTO ACCOUNT BY THE LD. CIT(A). THEREFORE WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE A PPEALS BACK TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO DISPOSE OFF THE APPEAL S ON MERITS AFTER HEARING THE ASSESSEE. THE ASSESSEE IS DIRECTED TO DILIGENTLY AP PEAR BEFORE THE LD. CIT(A) DURING THE APPELLATE PROCEEDINGS. 3. IN THE RESULT, APPEALS OF THE ASSESSEE ARE ALLOW ED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 20TH DECEM BER, 2019. SD/- SD/- (A.L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20TH DECEMBER, 2019 BIDHAN (P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT GAWARJA MERCHANTS PVT. LTD., P-27, PRIN CEP STREET, 3 RD FLOOR, KOLKATA-700 072. 2. RESPONDENT ACIT (OSD), WARD-1(4), KOLKATA. 3. CIT(A)- 1, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT 5. DR, KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) /TRUE COPY, BY ORDER, ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA