M/s Banarasi Holdign Pvt. Ltd., Kolkata V. ITO, WD-3(3), KOLKATA, Kolkata

ITA 974/KOL/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7901 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 15-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

I.T.A. NO . 9 74 / KOL ./201 4 ASSESSMENT YEAR: 200 7 - 20 0 8 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER I.T.A. NO. 9 74 / KOL / 20 1 4 ASSESSMENT YEAR : 200 7 - 20 0 8 BANARASI HOLDIGN PRIVATE LIMITED, . ..... .... ............. .. .APP ELL ANT P - 3, NEW CIT ROA D, KOLKATA - 700 073 [PAN : A ABCB 4048 H ] - VS. - INCOME TAX OFFICER,........................ .............. ... . RESPONDENT WARD - 3 (3), KOLKATA , AAYAKAR BHAWAN, P - 7, CHOWRINGHEE SQUARE, KOLKATA - 700 069 APPEARANCES BY: N O N E , FOR THE ASSESSEE S M T. RANU BISWAS , J CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 2 5 , 2 01 4 DATE OF PRONOUNCING THE ORDER : NOVEMBER 25 , 201 4 O R D E R PER GEORGE MATHAN : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF L D. COMMISSIONER OF INCOME TAX (APPEALS) - XVI, KOLKATA IN APPEAL NO. 200 /CIT(A) - XVI/ WD - 3(3)/13 - 14/KOL DATED 26 .03.2014 FOR THE ASSESSMENT YEAR 2007 - 08. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AND SMT. RANU BISWAS, JCIT, SR. D.R. REPRESENTED ON BEHALF OF THE REVENUE. 3. IN THE GROUNDS OF APPEAL, THE DIRECTOR OF ASSESSEE - COMPANY ON BEHALF OF THE ASSESSEE SUBMITTED THAT THE LD. CIT(APPEALS) HAS PASSED THE I.T.A. NO . 9 74 / KOL ./201 4 ASSESSMENT YEAR: 200 7 - 20 0 8 PAGE 2 OF 2 APPELLATE ORDER EX - PARTE WITHOUT GIVING REASONABLE OPPORTUNITY OF BEING HEARD BY ISSUING THE NOTICE FO R HEARING IN PROPER MANNER. IT WAS THE SUBMISSION THAT THE ASSESSEE MAY BE GRANTED ANOTHER OPPORTUNITY TO SUBSTANTIATE HIS CASE BEFORE THE LD. CIT(APPEALS). 4. IN REPLY, LD. SR. D.R. DID NOT RAISE ANY SERIOUS OBJECTION. 5. CONSIDERING THE SUBMISSIONS, A LL THE ISSUES IN THIS APPEAL ARE RESTORED TO THE FILE OF THE LD. CIT(APPEALS) FOR RE - ADJUDICATION AFTER GRANTING THE ASSESSEE ADEQUATE OPPORTUNITY TO SUBSTANTIATE I T S CASE. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PUR POSES. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH NOV EMBER , 2014. SD/ - GEORGE MATHAN ( JUDICIAL MEMBER) KOLKATA, THE 25 TH D AY OF NOVE MBER , 201 4 COPIES TO : (1) BANARASI HOLDIGN PRIVATE LIMITED, P - 3, NEW CIT ROAD, KOLKATA - 700 073 (2) INCOME TAX OFFICER, WARD - 3(3), KOLKATA, AAYAKAR BHAWAN, P - 7, CHOWRINGHEE SQUARE, KOLKATA - 700 069 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL R EPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S .