Income Tax Appellate Tribunal - Kolkata
M/S. A.V. Enterprises, Kolkata vs Acit, Circle-34, Kolkata, Kolkata on 25 September, 2019
1
ITA No. 451/Kol/2018
M/s. A.V. Enterprises, AY- 2012-13
आयकर अपील य अधीकरण, यायपीठ - "C" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA
(सम ) ी ऐ. ट . वक , यायीक सद य एवं डॉ. अजन
ु$ लाल सैनी, लेखा सद य)
[Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]
I.T.A. No. 451/Kol/2018
Assessment Year: 2012-13
M/s. A. V. Enterprises Vs. Assistant Commissioner of Income-tax,
(PAN: AAIFA5269K) Circle-34, Kolkata.
Appellant Respondent
Date of Hearing 17.09.2019
Date of Pronouncement 25.09.2019
For the Appellant Shri Manish Tiwari, FCA
For the Respondent Shri Supriyo Pal, JCIT, Sr. DR
ORDER
Per Shri A.T.Varkey, JM
This appeal preferred by the assessee is against the order of the Ld. CIT(A)-10, Kolkata dated 28.12.2017 for AY 2012-13.
2. At the outset itself, the Ld. AR pointed out that the Ld. CIT(A) has passed an ex- parte order. According to Ld. AR, since the assessee is a firm and there was a dispute between the partners, the notice fixing the date of hearing was not communicated to the working partner. According to Ld. AR, if an opportunity is given the assessee, it undertakes to appear before the Ld. CIT(A). We note that the impugned order of the Ld. CIT(A) is an ex parte order without going into the merits of the case. We note that for the reasons stated above, the working partner did not receive the notice, therefore, could not depute an AR to plead the case of the assessee. Since the Ld. AR has undertaken to appear before the Ld. CIT(A), we set aside the order of the Ld. CIT(A) and remand the matter back to the file of 2 ITA No. 451/Kol/2018 M/s. A.V. Enterprises, AY- 2012-13 the Ld. CIT(A) for adjudication of the appeal in accordance to law after hearing the assessee and the assessee is directed to diligently appear before the Ld. CIT(A) to pursue the appeal.
3. In the result, the appeal of the assessee is allowed for statistical purpose.
Order is pronounced in the open court on 25th September, 2019.
Sd/- Sd/-
(Dr. A. L. Saini) (Aby. T. Varkey)
Accountant Member Judicial Member
Dated : 25th September, 2019
Jd.(Sr.P.S.)
Copy of the order forwarded to:
1. Appellant - M/s. A. V. Enterprises, 51, Ezra Street, 2nd floor, Kolkata-
700 001.
2 Respondent - ACIT, Circle-34, Kolkata.
3. CIT(A)-10, Kolkata
4. CIT-, , Kolkata.
5. DR, ITAT, Kolkata. (sent through e-mail) /True Copy, By order, Assistant Registrar