Viewmore Tradecom Pvt. Ltd., , Kolkata V. ITO, Ward - 1(3), Kolkata , Kolkata

ITA 888/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6011 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 04-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM
• Assessee Lawyers: LOKESH KR MISHRA ACA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) ITA NO. 888/KOL/2018 ASSESSMENT YEAR: 2012-13 VIEWMORE TRADECOM PVT. LTD...........................................................................APPELLANT C/O. RSVPC & COMPANY 41A, AJC BOSE ROAD SUITE NO. 613 6 TH FLOOR KOLKATA 700 017 [PAN : AADCV 9962 C] INCOME TAX OFFICER, WARD-1(3), KOLKATA........................................RESPONDENT APPEARANCES BY: SHRI LOKESH KR. MISHRA, ACA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI RADHEY SHYAM, CIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 18 TH , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 1 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 1, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 27/02/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. AFTER HEARING THE RIVAL CONTENTIONS AND PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. THE ASSESSEE DEMONSTRATED BEFORE US THAT HE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THE LD. CIT(A). UNDER THESE CIRCUMSTANCES, AS THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS, WE DEEM IT FIT TO RESTORE THE ISSUE TO THE FILE OF THE LD. CIT(A), FOR FRESH ADJUDICATION, IN ACCORDANCE WITH LAW, AFTER GIVING THE ASSESSEE ADEQUATE OPPORTUNITY OF BEING HEARD, ON THE GROUNDS OF NATURAL JUSTICE. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE TILL THE DISPOSAL OF THE APPEAL. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE SD/- [S.S. GODARA] JUDICIAL MEMBER DATED : 01.10.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. VIEWMORE TRADECOM PVT. LTD C/O. RSVPC & COMPANY 41A, AJC BOSE ROAD SUITE NO. 613 6 TH FLOOR KOLKATA 700 017 2. INCOME TAX OFFICER, WARD- 1(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 1 ST DAY OF OCTOBER, 2019. [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER VIEWMORE TRADECOM PVT. LTD 1(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 888/KOL/2018 ASSESSMENT YEAR: 2012-13 VIEWMORE TRADECOM PVT. LTD IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES