Everstrong Marketing Private Limited , Bhilwara v. I.T.O.,Ward-9(2), Kolkata

ITA 44/KOL/2020 | 2014-2015
Pronouncement Date: 11-05-2021 | Result: Partly Allowed

Appeal Details

RSA Number 4423514 RSA 2020
Assessee PAN AACCE6258P
Bench Kolkata
Appeal Number ITA 44/KOL/2020
Duration Of Justice 1 year(s) 4 month(s)
Appellant Everstrong Marketing Private Limited , Bhilwara
Respondent I.T.O.,Ward-9(2), Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 11-05-2021
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted A
Tribunal Order Date 11-05-2021
Last Hearing Date 05-05-2021
First Hearing Date 05-05-2021
Assessment Year 2014-2015
Appeal Filed On 10-01-2020
Judgment Text
1 ITA NO. 44/KOL/2020 EVERSTRONG MARKETING PVT. LTD. AY 2014-15 A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) BEFORE . /AND . . ) [BEFORE SHRI J. SUDHAKAR REDDY AM & SHRI A. T. VA RKEY JM] I.T.A. NO. 44/KOL/2020 ASSESSMENT YEAR: 2014-15 EVERSTRONG MARKETING PVT. LTD. (PAN: AACCE6258P) VS. INCOME-TAX OFFICER WD-9(2) KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 05.05.2021 DATE OF PRONOUNCEMENT 11.05.2021 FOR THE APPELLANT SHRI A. K. TIBREWAL FCA FOR THE RESPONDENT SHRI JOHN VINCENT D. LONGSTICH CIT ORDER PER SHRI A.T.VARKEY JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF LD. CIT(A)-15 KOLKATA DATED 19.02.2019 FOR A Y 2014-15. 2. AT THE OUTSET THE LD. AR SHRI A. K. TIBREWAL F CA DREW OUR ATTENTION TO GROUND NO. 2 OF THE APPEAL AND SUBMITTED THAT WHEN THE APPEAL WAS FIXED ON 22.01.2019 BEFORE THE LD CIT(A) THE ASSESSEE HAD S OUGHT ADJOURNMENT AND AT THAT TIME THE LD. CIT(A) HAD ADJOURNED THE CASE FOR HEA RING TO 22.12.2019. HOWEVER TO THE ASTONISHMENT OF THE ASSESSEE THE LD. CIT(A) HA S PASSED THE IMPUGNED EX-PARTE ORDER ON 19.02.2019 WITHOUT GIVING NOTICE OF HEARI NG OR INFORMING ABOUT THE CHANGE IN LISTING OF CASE. THEREFORE ACCORDING TO THE LD. AR THE ASSESSEE WAS NOT AWARE THAT THE MATTER WAS FIXED FOR HEARING ON 19.02.2019 SIN CE IT EXPECTED THE APPEAL TO BE HEARD ON 22.12.2019 THEREFORE THERE WAS PER-SE VI OLATION OF NATURAL JUSTICE AND HE PRAYED THAT THE MATTER MAY BE RESTORED BACK TO THE FILE OF THE LD. CIT(A). THE LD. DR DOES NOT HAVE ANY OBJECTION IF THE MATTER IS RES TORED BACK TO THE LD. CIT(A). WE NOTE THAT THERE IS NO DISPUTE ABOUT THE AFORESAID F ACTS. THEREFORE WE ARE INCLINED TO SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE T HE APPEAL BACK TO THE FILE OF THE LD. 2 ITA NO. 44/KOL/2020 EVERSTRONG MARKETING PVT. LTD. AY 2014-15 CIT(A) TO DECIDE THE APPEAL BY PASSING A REASONED O RDER AS ENVISAGED U/S. 250(6) OF THE INCOME TAX ACT 1961. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11 TH MAY 2021. SD/- SD/- (J. S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 11 TH MAY 2021 JD (SR. PS.) COPY FORWARDED TO 1. APPELLANT M/S. EVERSTRONG MARKETING PVT. LTD. 5- A-33 R. C. VYAS COLONY BHILWARA RAJASTHAN-311001 2. RESPONDENT ITO WARD-9(2) KOLKATA. 3. CIT(A)-15 KOLKATA. (SENT THROUGH E-MAIL) 4. CIT KOLKATA. 5. DR ITAT KOLKATA. (SENT THROUGH E-MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT KOLKATA.