Nampa Steel & Power (India) Pvt. Ltd., , Kolkata V. DCIT, Circle - 1(2), Kolkata , Kolkata

ITA 840/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7572 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 27-04-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 840/KOL/2018 ASSESSMENT YEAR: 2013-14 NAMPA STEEL & POWER (INDIA) PVT. LTD......APPELLANT [PAN :AACCN 1967 A] DCIT, CIRCLE-1(2), KOLKATA....................RESPONDENT APPEARANCES BY: NONE. SHRI S. HALDER, SR. DR, APPEARED ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 14, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 16, 2019 ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER :- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA [HEREINAFTER THE LD. CIT(A)], DATED 21.02.2018 PASSED U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (THE ACT) FOR THE ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE. UNDER THE CIRCUMSTANCES, WE DISPOSE OFF THE APPEAL, QUA THE ASSESSEE, AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE. 3. AFTER HEARING LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER. WE FIND THAT ONLY TWO DATES OF HEARING HAVE BEEN GIVEN TO THE ASSESSEE. HENCE, ON THE GROUND OF NATURAL JUSTICE, WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD. WE ALSO LEVY COST OF RS.5,000/- ON THE ASSESSEE. 2 NAMPA STEEL & POWER (INDIA) PVT. LTD I.T.A. NO. 840/KOL/2018 ASSESSMENT YEAR: 2013-14 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS DIRECTED ABOVE. KOLKATA, THE 16 TH JANUARY, 2019. SD/- SD/- [ S.S. VISWANETHRA RAVI ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 16.01.2019 RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . NAMPA STEEL & POWER (INDIA) PVT. LTD, 18, ABDUL HAMID STREET, ROOM NO.101B, C & D, KOLKATA 700 069. 2 . DCIT, CIRCLE-1(2), KOLKATA P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, 7 TH FLOOR, KOL- 700 069. 3. CIT(A)- 4. CIT- , 5. CIT(DR), TRUE COPY BY ORDER ASSISTANT REGISTRAR, KOLKATA BENCHES