M/s Prescience Techno Industries , Kolkata V. I.T.O.,Ward-26(2), Kolkata

ITA 900/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9877 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 24-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANNA
• Assessee Lawyers: ANIKESH BANNERJEE; RAHASHREE DUTTA
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) I.T.A. NO. 900/KOL/2019 ASSESSMENT YEAR: 2014-15 PRESCIENCE TECHNO INDUSTRIES....................................................................................................... APPELLANT [PAN : AAOFP 7281 N] VS. ITO, WARD- 26(2), KOLKATA............................................................................RESPONDENT I.T.A. NO. 901/KOL/2019 ASSESSMENT YEAR: 2012-13 AMRIT PROJECTS LTD............................................................................................................................. APPELLANT [PAN : AACCA 5192 L] VS. DCIT, CIRCLE-7(1), KOLKATA........................................................................................RESPONDENT APPEARANCES BY: MS. RAHASHREE DUTTA & ANIKESH BANNERJEE, ADV., APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANNA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 24 TH , 2019 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 27 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THESE APPEALS FILED BY TWO SEPARATE ASSESSEES ARE DIRECTED AGAINST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, KOLKATA AND CIT(A)-3, KOLKATA DATED 13.03.2019 AND 21.01.2019 RESPECTIVELY (CIT(A) FOR SHORT) PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT). 2. AFTER HEARING THE RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS PASSED AN EX- PARTE ORDER AND HAS NOT DISPOSED OFF THE APPEALS ON MERITS. THIS IS NOT PERMITTED IN LAW. UNDER THESE CIRCUMSTANCES I 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. 2 I.T.A. NOS. 900 & 901/KOL/2019 AYS: 2014-15 & 2012-13 PRESCIENCE TECHNO INDUSTRIES & AMRIT PROJECTS LTD. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEES ARE ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 27 TH SEPTEMBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27.09.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. PRESCIENCE TECHNO INDUSTRIES, PATULIA, TITAGARH, 24 PARGANAS NORTH- 700 119, KOLKATA. 2. AMRIT PROJECTS LTD., 9, SAYED AMIR ALI AVENUE, 4 TH FLOOR, PARK CIRCUS-700 017. 3. ITO, WARD- 26(2), KOLKATA. 4. DCIT, CIRCLE-7(1), KOLKATA. 5. CIT(A)-7, KOLKATA. (SENT THROUGH MAIL) 6. CIT- 7. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES