M/s Cross Marketing, Kolkata v. I.T.O.,Ward-44(1), Kolkata

ITA 1350/KOL/2019 | 2012-2013
Pronouncement Date: 04-11-2019 | Result: Partly Allowed

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Appeal Details

RSA Number 135023514 RSA 2019
Assessee PAN AABGC8664R
Bench Kolkata
Appeal Number ITA 1350/KOL/2019
Duration Of Justice 5 month(s) 3 day(s)
Appellant M/s Cross Marketing, Kolkata
Respondent I.T.O.,Ward-44(1), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 04-11-2019
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted SMC
Tribunal Order Date 04-11-2019
Last Hearing Date 04-11-2019
First Hearing Date 04-11-2019
Assessment Year 2012-2013
Appeal Filed On 31-05-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 1350/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. CROSS MARKETING.............................APPELLANT 161/1 M.G. ROAD 3 RD FLOOR ROOM NO. 83A KOLKATA 700 007 [PAN: AABGC 8664 R] VS. INCOME TAX OFFICER WARD-44(1) KOLKATA.....................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI DHRUBOJYOTI RAY JCIT SR. D/R APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : NOVEMBER 4 TH 2019 DATE OF PRONOUNCING THE ORDER : NOVEMBER 4 TH 2019 O R D E R PER J. SUDHAKAR REDDY AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 01 KOLKATA (HEREINAFTER THE LD.CIT(A)) PASSED U/S. 250 OF THE INCOME TAX ACT 1961 (THE ACT) DT. 05/03/2019 FOR THE ASSESSMENT YEAR 2012-13. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE LD. COUNSEL FOR THE ASSESSEE HAS FILED AN APPLICATION SEEKING ADJOURNMENT. THE SAME IS REJECTED AS IN OUR VIEW THIS IS NOT A FIT CASE FOR GRANT OF ADJOURNMENT. UNDER THESE CIRCUMSTANCES WE DISPOSE OFF THE CASE EX-PARTE QUA THE ASSESSEE AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE. 3. ON PERUSING THE ORDER PASSED BY THE LD. CIT(A) WE FIND THAT THE ASSESSEE HAS NOT APPEARED BEFORE THE LD. CIT(A) AND HENCE AN EX-PARTE ORDER WAS PASSED DISMISSING THE APPEAL OF THE ASSESSEE. WE FIND THAT THE LD. CIT(A) HAS NOT DISPOSED OFF THE CASE ON MERITS. THIS IS NOT IN ACCORDANCE WITH LAW. HENCE 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 ADE GROUNDS OF NATURAL JUSTICE. 4. IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA THE DATED : 04.11.2019 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. M/S. CROSS MARKETING 161/1 M.G. ROAD 3 RD FLOOR ROOM NO. 83A KOLKATA 700 007 2. INCOME TAX OFFICER WARD- 44(1) 3. CIT(A)- 4. CIT- 5. CIT(DR) KOLKATA BENCHES KOLKATA. 2 WITH LAW AFTER GIVING THE ASSESSEE ADE QUATE OPPORTUNITY OF BEING HEARD ON THE IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA THE 4 TH DAY OF NOVEMBER 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER OPY OF THE ORDER FORWARDED TO: 44(1) KOLKATA SENT THROUGH E-MAIL. 5. CIT(DR) KOLKATA BENCHES KOLKATA. TRUE COPY BY ORDER ASSISTANT REGIST ITAT KOLKATA BENCHES I.T.A. NO. 1350/KOL/2019 ASSESSMENT YEAR: 2012-13 M/S. CROSS MARKETING QUATE OPPORTUNITY OF BEING HEARD ON THE IN THE RESULT APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. TRUE COPY BY ORDER ASSISTANT REGIST RAR ITAT KOLKATA BENCHES