Indian Kanoon - Search engine for Indian Law

Income Tax Appellate Tribunal - Kolkata

M/S Traxpo Enterprises Pvt. Ltd., ... vs J.C.I.T (Osd), Circle-10, Kolkata on 31 October, 2019

                                                 1
                                                               ITA No. 704/Kol/2019
                                                               Traxpo Enterprises Pvt. Ltd., AY 2009-10


                       आयकर अपील य अधीकरण, यायपीठ - "C" कोलकाता,
           IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA
        (सम )Before  ी जे. सध
                            ु ाकर रे  डी, लेखा सद य एवं/and  ी ऐ. ट . वक$, यायीक सद य)
                 [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

                                     I.T.A. No. 704/Kol/2019
                                    Assessment Year: 2009-10

Traxpo Enterprises Pvt. Ltd.                    VJoint Commissioner of Income-tax,
(PAN: AAACT9277H)                        Vs.     (OSD), Circle-10, Kolkata
      Appellant                                        Respondent

        For the Appellant                  None
        For the Respondent                 Shri Supriyo Pal, JCIT, Sr. DR

        Date of Hearing                           31.10.2019
        Date of Pronouncement                     31.10.2019

                                         ORDER
       Per Shri A.T.Varkey, JM

This is an appeal preferred by the assessee against the order of Ld. CIT(A) - 15, Kolkata dated 23.01.2019 for AY 2009-10.

2. None appeared on behalf of the assessee at the time of hearing before us. There is no application for adjournment either. Under these circumstances, we dispose off the case ex- parte on merits qua the assessee after hearing the ld. Departmental Representative.

4. At the outset, after 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 note that the ld. CIT(A) has not disposed off the case on merits and passed a cryptic order. 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 adequate opportunity of being heard, on the grounds of natural justice.

Traxpo Enterprises Pvt. Ltd., AY 2009-10

5. In the result, appeal of assessee is allowed for statistical purposes.

Order is pronounced in the open court.

       Sd/-                                                              Sd/-
(J. Sudhakar Reddy)                                               (A. T. Varkey)
Accountant Member                                                 Judicial Member

                               Dated: 31st October, 2019

        Jd.(Sr.P.S.)

        Copy of the order forwarded to:

1)Appellant - Traxpo enterprises Pvt. Ltd., 1, Alipore park Place, Kolkata-700 027.

2) Respondent -JCIT(OSD), circle-10, Kolkata.

3) CIT(A)-15, Kolkata. (sent through e-mail)

4)CIT , Kolkata

5)DR, Kolkata Benches, Kolkata (sent through e-mail) /True Copy, By order, Assistant Registrar