M/s Hallmark Commotrade Private Limited, Kolkata V. ITO, Wd.8(4), Kolkata, Kolkata

ITA 82/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1334 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 17-01-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI ABY. T. VARKEY, JM & SHRI M. BALAGANESH, AM ] I.T.A NO. 82/KOL/2017 ASSESSMENT YEAR : 2009-1 0 M/S HALLMARK COMMOTRADE PVT. LTD. -VS- ITO, WARD-8(4), KOLKATA [PAN: AACCH 0963 N] (APPELLANT) ( RESPONDENT) FOR THE APPELLANT : SHRI TARAKNATH JAI SWAL, ADV. FOR THE RESPONDENT : SHRI G. HANGSHING, CIT DATE OF HEARING : 13.03.2018 DATE OF PRONOUNCEMENT : 16.03.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 3, KOLKATA ( IN SHORT THE LD CITA) IN APPEAL NO. 10/CIT(A)-3/W-8(4)/2015-16 DATED 22.11.2016 AGA INST THE ORDER PASSED BY THE ITO, WARD-8(4), KOLKATA [ IN SHORT THE LD AO] UNDER SECTION 147/143(3)/263 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) DATED 30 .03.2015 FOR THE ASSESSMENT YEAR 2009-10. 2. THE PRELIMINARY GROUNDS RAISED BY THE ASSESSEE I S THAT THE LD. CIT(A) HAD PASSED AN EX PARTE ORDER WITHOUT HEARING THE ASSESSEE. WE FIN D THAT THE LD. CIT(A) HAD GRANTED ONE OPPORTUNITY OF HEARING ON 09.11.2016. THE ASSES SEE HAS FILED AN ADJOURNMENT LETTER ON 11.11.2016 ACKNOWLEDGING THE RECEIPT OF HEARING NOTICE DATED 31.10.2016 BUT IT IS NOT CLEAR AS TO, ON WHICH DATE THE ASSESSEE RECEIVE D THE HEARING NOTICE FROM THE LD. CIT(A). HOWEVER WE FIND THE LD. CIT(A) HAD DISPOSED OFF THE CASE AFTER GRANTING ONLY ONE OPPORTUNITY TO THE ASSESSEE. IN THESE FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT 2 ITA NO.82/KOL/2017 M/S HALLMARK COMMOTRADE PRIVATE LIMITED A.YR.2009-10 2 FIT AND APPROPRIATE IS IN THE INTEREST OF JUSTICE A ND FAIR PLAY TO SET ASIDE THIS APPEAL TO THE FILE OF THE LD. CIT(A) FOR DE NOVO ADJUDICATION OF THE ISSUES ON MERITS UNINFLUENCED BY HIS EARLIER ORDER. THE ASSESSEE IS DIRECTED TO APPE AR BEFORE THE LD. CIT(A) ON 31.05.2018. THE LD. COUNSEL FOR THE ASSESSEE HAS UN DERTAKEN TO APPEAR BEFORE THE LD. CIT(A) ON 31.05.2018. THE ASSESSEE IS ALSO DIRECTED NOT TO SEEK ANY ADJOURNMENT BEFORE THE LD. CIT(A) EXCEPT DUE TO EXCEPTIONAL OR BONA FI DE CIRCUMSTANCES AND CO-OPERATE WITH THE LD. CIT(A) FOR EXPEDITIOUS DISPOSAL OF THI S APPEAL BY THE LD. CIT(A). WITH THESE DIRECTIONS, GROUNDS RAISED BY THE ASSESSEE AR E ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 16.03. 2018 SD/- SD/- [A.T. VARKEY] [ M.BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16.03.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. M/S HALLMARK COMMOTRADE PVT. LTD., 50, CHOWRINGH EE ROAD, 2 ND FLOOR, KOLKATA- 700071. 2. ITO, WARD-8(4), KOLKATA, P-7, CHOWRINGHEE SQUARE , KOLKATA-700069. 3. C.I.T(A)- , KOLKATA 4. C.I.T.- K OLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S