East Wind Holiday Tours (P) Ltd., Kolkata V. D.C.I.T., Circle-1, , Siliguri

ITA 906/KOL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6172 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 24-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRADIP KUMAR MAJUMDER CIT D
• Assessee Lawyers: MANOJ KR TIWARI
• Keywords: Set aside

Judgement Text

1 ITA NO. 906/KOL/2019 EAST WIND HOLIDAY TOURS (P ) LTD., AY- 2013-14 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 906/KOL/2019 ASSESSMENT YEAR: 2013-14 EAST WIND HOLIDAY TOURS (P) LTD. (PAN: AABCE1343A) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, SILIGURI APPELLANT RESPONDENT DATE OF HEARING 30.07.2019 DATE OF PRONOUNCEMENT 07.08.2019 FOR THE APPELLANT SHRI MANOJ KR. TIWARI, FCA FOR THE RESPONDENT SHRI PRADIP KUMAR MAJUMDER, ADDL . CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A), SILIGURI DATED 16.01.2019 FOR AY 2013-14. 2. THE APPEAL OF ASSESSEE IS TIME BARRED BY 20 DAYS AND AN AFFIDAVIT EXPLAINING THE REASONS FOR THE DELAY IS AVAILABLE IN FILE. AFTER CONSIDERING THE REASONS FOR THE DELAY AND THE CONCESSION GIVEN BY THE LD. DR, WE CONDONE THE DELA Y AND ADMIT THE APPEAL FOR HEARING. 3. AT THE TIME OF HEARING THE LD. AR BROUGHT TO OUR NOTICE THAT THE IMPUGNED ORDER OF LD. CIT(A) IS AN EX PARTE ORDER WITHOUT GOING INTO MERITS OF THE CASE THOUGH WRITTEN SUBMISSION WAS FILED BEFORE HIM. WE NOTE THAT THE IMPUGNED ORDER OF THE LD. CIT(A) IS AN EX PARTE ORDER PASSED WITHOUT GOING INTO THE MERITS OF THE CASE. WE NOTE THAT THE ASSESSEE HAD IN FACT FILED THE WRITTEN SUBMISSION BEFORE THE LD. CIT(A). HOWEVER, THE LD. CIT(A) WITHOUT CONSIDERING THE SAME HAS PASSED THE EX PART E ORDER POINTING OUT THAT NONE APPEARED BEFORE HIM DURING THE APPELLATE PROCEEDINGS. IT HA S TO BE NOTED THAT THE APPEAL BEFORE THE LD. CIT(A) BY AN ASSESSEE WHO IS AGGRIEVED BY THE O RDER OF AO IS A STATUTORY RIGHT AND THE LD. CIT(A) IS DUTY BOUND TO DECIDE THE APPEAL ON ME RITS AFTER GOING THROUGH THE RECORDS 2 ITA NO. 906/KOL/2019 EAST WIND HOLIDAY TOURS (P ) LTD., AY- 2013-14 BEFORE HIM WHICH HAS NOT BEEN DONE IN THIS CASE. T HEREFORE, WE FOR THE ENDS OF JUSTICE AND FAIR PLAY SET ASIDE THE ORDER OF THE LD. CIT(A) AND REMAND THE MATTER BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL ON MERITS IN ACCORD ANCE TO LAW. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE ORDER IS PRONOUNCED IN THE OPEN COURT ON 7TH AUGUS T, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 7TH AUGUST, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT EAST WIND HOLIDAY TOURS (P) LTD., SU ITE NO. 5, 8 TH FLOOR, CHATTERJEE INTERNATIONAL CENTRE, 33A, J. L. NEHRU R OAD, KOLKATA-700 071. 2 RESPONDENT DCIT, CIRCLE-1, SILIGURI 3. 4. CIT(A), SILIGURI CIT-, , SILIGURI. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR