Calcutta Whole Sale Consumer Co-Operative Society Ltd., Kolkata V. I.T.O.,Ward-29(3), Kolkata

ITA 933/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2845 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice; Set aside
• Section: 250; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI ABY T. VARKEY, JUDICIAL MEMBER ] I.T.A. NO. 933/KOL/2019 ASSESSMENT YEAR: 2012-13 CALCUTTA WHOLE SALE CONSUMER CO-OPERATIVE SOCIETY LTD.APPELLANT [PAN: AAAAC 3380 N] VS. ITO, WARD-29(3), KOLKATA......RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. SUPRIYO PAL, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 5 TH , 2020 DATE OF PRONOUNCING THE ORDER : MARCH 13 TH , 2020 ORDER PER J. SUDHAKAR REDDY, AM : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-9, KOLKATA [CIT(A) FOR SHORT] DATED 27.03.2019 U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT FOR SHORT) FOR AY 2014-15. 2. AFTER HEARING RIVAL CONTENTIONS, I FIND THAT THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. THERE IS VIOLATION OF PRINCIPLES OF NATURAL JUSTICE. HENCE, I SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. 3. THE LD. CIT(A) IS DIRECTED TO DISPOSE OFF THE APPEAL ON MERITS AFTER GIVING ADEQUATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEES IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 13 TH MARCH, 2020. SD/- SD/- [ABY T. VARKEY] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13.03.2020 BIDHAN 2 I.T.A. NO. 933/KOL/2019 ASSESSMENT YEAR: 2012-13 CALCUTTA WHOLE SALE CONSUMER CO-OPERATIVE SOCIETY LTD. COPY OF THE ORDER FORWARDED TO: 1. CALCUTTA WHOLE SALE CONSUMER CO-OPERATIVE SOCIETY LTD., 113/1/1A, HAZRA ROAD, KOLKATA-700 026. 2. ITO, WARD-29(3), KOLKATA. 3. CIT(A)-9, KOLKATA. (SENT THROUGH E-MAIL) 4. CIT- 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES