ITEMAX ENGINEERING SERVICES PVT. LTD.,BARDHAMAN vs. DCIT, CIR-2(1), KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA
Before: Shri Sonjoy Sarma & Shri Girish Agrawal]
IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Shri Sonjoy Sarma, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 244/Kol/2019 Assessment Year : 2012-13 Itemax Engineering Services Pvt. vs DCIT, Circle-2(1), Kolkata Ltd. PAN: AACCD 3977 A Appellant Respondent Date of Hearing 21.03.2024 Date of Pronouncement 22.03.2024 For the Assessee Shri G. Banerjee, FCA For the Revenue Shri Rakesh Kumar Das, CIT, DR ORDER Per Sonjoy Sarma, JM: This appeal of the assessee for the assessment year 2012-13 is directed against the order dated 31.08.2018 passed by the ld. Commissioner of Income-tax (Appeals) – 1, Kolkata [hereinafter referred to as ‘the ld. CIT(A)].
At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(A) has decided the appeal of the assessee ex- parte. Since the assessee did not receive any notice from the ld. CIT(A) regarding hearing of the case. As such could not file its submission in order to substantiate its claim before him. Similarly, the assessment order passed against the assessee is an ex-parte orer u/s 144 of the Act. The ld. Counsel submitted that assessee’s submission were not considered by the ld. CIT(A), therefore, this appeal of the assessee was not decided on merits of the case before the ld. CIT(A).
2 ITA No. 244/Kol/2019 AY: 2012-13 Itemax Engineering Services Pvt. Ltd. 3. Therefore, the ld. Counsel for the assessee prayed before the bench that the assessee may kindly be given one more opportunity to defend its case on the merits of the case before the ld. AO by restoring this appeal to the file of ld. AO.
After hearing the rival parties and perusing the material on record, we observe that the assessee’s appeal was decided without considering the submission on papers, although those were required to be submitted by the assessee at the time of hearing before the authorities below in income tax web portal and in the interest of justice and fairplay, the assessee deserves to be given one more opportunity to defend its case before the AO on merits. Accordingly we restore the appeal to the file of the AO with the directions to decide the same on merits by affording the assessee a reasonable opportunity of hearing. Simultaneously, we also direct the assessee to cooperate in the disposal of this appeal.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 22.03.2024 Sd/- Sd/-
(Girish Agrawal) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 22.03.2024 Biswajit, Sr. PS
3 ITA No. 244/Kol/2019 AY: 2012-13 Itemax Engineering Services Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Itemax Engineering Services Pvt. Ltd., D-14, R.S. Bithi City Centre, Durgapur, Paschim Bardhaman-713216. 2. Respondent – DCIT, Circle-2(1), Kolkata. 3. Ld. CIT 4. Ld. CIT(A) 5. Ld. DR True Copy By Order
Assistant Registrar ITAT, Kolkata Benches, Kolkata
