Bhawani Freight & Forwarder Pvt. Ltd., , Kolkata V. DCIT, Circle - 11(1), Kolkata , Kolkata

ITA 922/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5428 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 07-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S HALDER
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, KOLKATA BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 922/KOL/2018 ASSESSMENT YEAR: 2013-14 BHAWANI FREIGHT & FORWARDER PVT. LTD....................................APPELLANT [PAN : AACCB 2759 A] DCIT, CIRCLE-11(1), KOLKATA......................................................................RESPONDENT APPEARANCES BY: NONE SHRI S. HALDER, DR, APPEARING ON BEHALF OF THE RESPONDENT. DATE OF CONCLUDING THE HEARING : JANUARY 16 TH , 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 1 ST , 2019 O R D E R PER J. SUDHAKAR REDDY :- THIS IS AN APPEAL IS FILED BY THE ASSESSEE AND IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 4, KOLKATA (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DATED 27/02/2018. 2. HEARD RIVAL CONTENTIONS. AFTER PERUSING THE ORDER PASSED BY THE LD. CIT(A), WE FIND THAT NEITHER THE ASSESSEE NOR ANY AUTHORIZED REPRESENTATIVE HAS APPEARED BEFORE THE LD. CIT(A). WE NOTE THAT THE LD. CIT(A) HAS PASSED AN EX PARTE ORDER WITHOUT DISPOSING OFF THE APPEAL 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. 3. AS THE ASSESSEE HAS NOT COOPERATED BEFORE THE LD. CIT(A), WE LEVY A COST OF RS.5,000/- TO BE PAID TO THE PRIME MINISTERS NATIONAL RELIEF FUND BY THE ASSESSEE. THE LD. CIT(A) SHALL ENSURE THAT THE ASSESSEE PAYS THIS AMOUNT OF COST AS DIRECTED AND THEREAFTER TAKE UP THE APPEAL FOR HEARING ON MERITS. 2 BHAWANI FREIGHT & FORWARDER PVT. LTD I.T.A. NO. 922/KOL/2018 ASSESSMENT YEAR: 2013-14 4. THE ASSESSEE IS DIRECTED TO APPEAR BEFORE THE LD. CIT(A) WITHIN ONE MONTH OF RECEIPT OF THIS ORDER, EITHER BY HIMSELF OR THROUGH HIS AUTHORISED REPRESENTATIVE, TAKE NOTICE AND THEREAFTER CONTINUE TO CO-OPERATE IN DISPOSING OFF THE APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 1 ST FEBRUARY, 2019. SD/- SD/- [ S.S. VISWANETHRA RAVI ] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.02.2019 (RS, SR. PS) COPY OF THE ORDER FORWARDED TO: 1. BHAWANI FREIGHT & FORWARDER PVT. LTD, ROOM NO.9&10, 3 RD FLOOR, 7, LYONS RANGE, KOL-1. 2. DCIT, CIRCLE-11(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOL-69. 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES