Appeal Details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 5256 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-10-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Assessment Year
2015-2016
Appeal Filed On
22-04-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI ABY T. VARKEY, JUDICIAL MEMBER] I.T.A. NO. 867/KOL/2019 ASSESSMENT YEAR: 2015-16 CONTINENTAL ROAD CARRIERS PVT. LTD...........................................................................................APPELLANT [PAN: AABCC 5897 M] VS. ITO, WARD-1(1), KOLKATA..........................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. SUPRIYO PAL, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 31 ST , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 31 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL IS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA [CIT(A) FOR SHORT] DATED 14.03.2019. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE ISSUE OF NOTICE BY RPAD. THERE IS NO APPLICATION FOR ADJOURNMENT EITHER. WE FIND THAT THE LD. CIT(A) HAS PASSED AN EX- PARTE ORDER. HE HAS NOT DISPOSED OFF THE APPEAL ON MERITS. SUCH DISMISSAL FOR NON- PROSECUTION IS NOT PERMISSIBLE IN LAW. 3. THE LD. DR SUBMITTED THAT THE ISSUE MAY BE RESTORED TO THE FILE OF THE LD. CIT(A) AS THERE WAS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE AT THE STAGE OF THE ASSESSMENT ITSELF. 4. UNDER THESE CIRCUMSTANCES WE SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 2 I.T.A. NO. 867/KOL/2019 ASSESSMENT YEAR: 2015-16 CONTINENTAL ROAD CARRIERS PVT. LTD. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 31 ST OCTOBER, 2019. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 31.10.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. CONTINENTAL ROAD CARRIERS PVT. LTD., 1B BLACKBURN LANE, GROUND FLOOR, TIRHATTI, KOLKATA-700 012. 2. ITO, WARD-1(1), KOLKATA. 3. CIT- 4. CIT(A)-1, KOLKATA. (SENT THROUGH MAIL) 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES
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