Bhadrish Construction Pvt Ltd, Asansol V. J.C.I.T Rg - 3,Asansol, Asansol

ITA 886/KOL/2013

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3359 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 22-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMITABHA CHOUDHURI
• Assessee Lawyers: U DASGUPTA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 886 / KOL / 2013 ASSESSMENT YEAR :2008-09 BHADRISH CONSTRUCTION PVT. LTD., SHOP NO. 1 BHADRISH SHOPPING COMPLEX, BURNPUR ROAD, RADHANAGAR, ASANSOL-713325 [ PAN NO.AACC 2951 Q ] V/S . JCIT, RANGE-3 ASANSOL /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI U. DASGUPTA, ADVOCATE /BY RESPONDENT SHRI AMITABHA CHOUDHURI, DR /DATE OF HEARING 30-11-2015 /DATE OF PRONOUNCEMENT 20-01-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS)-DURGAPUR IN APPEAL NO.139/CIT( A)/ASL/JCIT/RANGE- 3/ASL/2010-11 DATED 14.03.2013. ASSESSMENT WAS FRAM ED BY JCIT, RANGE-3, ASANSOL U/S 143(3) OF THE INCOME TAX ACT, 1961 (HER EINAFTER REFERRED TO AS THE ACT) VIDE HIS ORDER DATED 22.11.2010 FOR ASSESSMEN T YEAR 2008-09. 2. AT THE OUTSET, IT WAS OBSERVED THAT LD. CIT(A) H AS PASSED EX PARTE ORDER WITHOUT HEARING THE ASSESSEE. NOW, BEFORE US LD. AR PRAYED TO RESTORE THE ITA NO.886/KOL/2013 A.Y. 2008-09 BHADRISH CONSTN. PVT. LTD. V. JCIT, RNG-3 ASN PAGE 2 MATTER BEFORE LD. CIT(A) AND ASSURED THAT ASSESSEE SHALL APPEAR BEFORE LD. CIT(A). ON THE CONTRARY, LD. DR RELIED ON THE ORDER OF THE CIT(A). 3. CONSIDERING THE PLEA OF THE LEARNED COUNSEL OF THE ASSESSEE AND TAKING NOTE OF THE FACT THAT THE ASSESSEE DID NOT HAVE PRO PER OPPORTUNITY OF BEING HEARD BEFORE CIT(A). THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THIS FILE TO THE LD. CIT(A) WITH THE DIRECT ION TO ADJUDICATE THE MATTER AFRESH AS PER LAW AFTER GIVING THE REASONABLE OPPOR TUNITY OF BEING HEARD TO ASSESSEE. IT IS NOT NEEDLESS TO MENTION THAT ASSESS EE SHOULD CO-OPERATE AT THE APPELLATE STAGE. 3. IN THE RESULT, ASSESSEES APPEAL IS ALLOWED FOR STA TISTICAL PURPOSE ORDER PRONOUNCED IN THE OPEN COURT 20/ 01/2016 SD/- SD/- (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP !- 20 / 0 1/201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-BHADRISH CONSTRUCTION P.LTD., SHOP NO.1 BHADRISH SHOPPING COMPLEX, BURNPUR ROAD, RADHANAGAR, ASANSOL-713325 2. /RESPONDENT- JCIT/RANGE-3, ASANSOL 3. ) *+ , , - / CONCERNED CIT KOLKATA 4. , , -- / CIT (A) KOLKATA 5. 012 33*+, , *+ , / DR, ITAT, KOLKATA 6. 267 89 / GUARD FILE. BY ORDER/ , , /TRUE COPY/ / , *+ ,