Income Tax Appellate Tribunal - Kolkata
M/S Panditpur Samabay Krishi Unnayan ... vs A.C.I.T.,Circle-41, Kolkata on 25 November, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA 'A' BENCH, KOLKATA
VIRTUAL COURT HEARING
(Before Sri J. Sudhakar Reddy, Hon'ble Accountant Member & Sri S.S. Godara, Hon'ble Judicial Member)
ITA No. 1321/Kol/2019
Assessment Year: 2014-15
M/s. Panditpur Samabay Krishi Unnayan Samity Ltd........................................................Appellant
Dhubalia, Krishnanagar
Nadia (W.B.) - 741140
[PAN : AACA[ 6931 G]
Vs.
Asstt. Commissioner of Income Tax, Circle-41, Nadia.....................................................Respondent
Appearances by:
Shri Sunil Surana, A/R, appeared on behalf of the assessee.
Shri Dhrubajyoti Ray, JCIT D/R, appearing on behalf of the Revenue.
Date of concluding the hearing : September 30th, 2020
Date of pronouncing the order : November 25th, 2020
ORDER
Per J. Sudhakar Reddy, AM :-
This appeal filed by the revenue is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 12, Kolkata, (hereinafter the "ld. CIT(A)"), passed u/s. 250 of the Income Tax Act, 1961 (the 'Act'), dt. 01/04/2019, for the Assessment Year 2014-15.
2. After hearing rival contentions and 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 permissible in 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 violations of the principles of natural justice.
3. In the result, appeal of assessee is allowed for statistical purposes.
Kolkata, the 25th day of November, 2020.
Sd/- Sd/-
[S. S. Godara] [J. Sudhakar Reddy]
Judicial Member Accountant Member
Dated : 25.11.2020
{SC SPS}
2
ITA No. 1321/Kol/2019
Assessment Year: 2014-15
M/s. Panditpur Samabay Krishi Unnayan Samity Ltd.
Ltd Copy of the order forwarded to:
1. M/s. Panditpur Samabay Krishi Unnayan Samity Ltd Dhubalia, Krishnanagar Nadia (W.B.) - 741140
2. Asstt. Commissioner of Income Tax, Circle Circle-41, Nadia
3. CIT(A)-
4. CIT- ,
5. CIT(DR), Kolkata Benches, Kolkata.
True copy By order Assistant Registrar ITAT, Kolkata Benches