Narayani Fuels Private Limited , Kolkata V. ITO, Ward - 7(1), Kolkata , Kolkata

ITA 949/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6257 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 09-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 949/KOL/2018 NARAYANI FUELS PVT. LTD., AY 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 949/KOL/2018 ASSESSMENT YEAR: 2012-13 NARAYANI FUELS PVT. LTD. (PAN: AACCN8788M) VS. INCOME-TAX OFFICER, WD-7(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 21.01.2019 DATE OF PRONOUNCEMENT 25.01.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SHANKAR HALDER, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-18, KOLKATA DATED 22.02.2018 FOR AY 2012-13. 2. AT THE OUTSET ITSELF, WE NOTE THAT NO ONE IS PRE SENT AT THE TIME OF HEARING. HOWEVER, WE NOTE THAT THE MAIN GRIEVANCE OF THE ASSESSEE IS AGAINST THE EX PARTE ORDER PASSED BY THE LD. CIT(A). WE NOTE THAT THE LD. CIT(A) TAKING NOT E THAT ON 20.12.2017 AND 24.01.2018 WHEN NONE APPEARED BEFORE HIM DESPITE NOTICES BEING ISSUED, HE WAS PLEASED TO DISMISS THE APPEAL OF ASSESSEE ON 22.02.2018. THE ASSESSEES G ROUND NO. 1 IS SPECIFICALLY AGAINST THIS ACTION OF THE LD. CIT(A). AS PER THE FIRST GROUND OF APPEAL, IT IS DISCERNED THAT THE LD. AR OF THE ASSESSEE APPEARED ON 20.12.2017 AND 24.01.20 18 ON WHICH DAYS THE LD. CIT(A) WAS NOT PRESENT IN THE OFFICE. IT IS ALSO STATED THAT A REQUEST WAS MADE ON 06.02.2018 FOR ADJOURNMENT WAS ALSO NOT TAKEN INTO CONSIDERATION B Y THE LD. CIT(A) BEFORE PASSING IMPUGNED EX PARTE ORDER. TAKING INTO CONSIDERATION THE AFORESAID FACTS, WE ARE OF THE 2 ITA NO. 949/KOL/2018 NARAYANI FUELS PVT. LTD., AY 2012-13 OPINION THAT NO PROPER OPPORTUNITY WAS GRANTED TO T HE ASSESSEE WHILE THE LD. CIT(A) WAS ADJUDICATING THE APPEAL. IN SUCH A SCENARIO, FOR I NTEREST OF JUSTICE AND FAIR PLAY, WE SET ASIDE THE ORDER OF LD. CIT(A) AND REMAND THE APPEAL BACK TO THE FILE OF THE LD. CIT(A) TO DECIDE THE APPEAL OF ASSESSEE ON MERITS AFTER HEARING THE ASSESSEE. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25TH JANU ARY, 2019. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 25TH JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. NARAYANI FUELS PVT. LTD., 6/C, EMB ASSY BUILDING, SHAKESPEARE SARANI, KOLKATA-700 017. 2 RESPONDENT ITO, WARD-7(1), KOLKATA 3 4 5 CIT(A) -18, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR