Income Tax Appellate Tribunal - Kolkata
M/S Chanakya Finvest Pvt. Ltd., Kolkata vs I.T.O.,Ward-6(1), Kolkata on 31 October, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA 'C' BENCH, KOLKATA
[Before Shri J. Sudhakar Reddy, Hon'ble Accountant Member & Shri Aby T. Varkey, Hon'ble Judicial Member]
I.T.A. No. 1449/Kol/2019
Assessment Year: 2010-11
M/s. Chanakya Finvest Pvt. Ltd........................................................................................Appellant
C/o. Salarpuria Jajodia & Co.
7, C.R. Avenue
3rd Floor
Kolkata
[PAN: AAACC 3760 G]
Vs.
Income Tax Officer, Ward-6(1), Kolkata....................................................................Respondent
Appearances by:
None, appeared on behalf of the assessee.
Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the Revenue
Date of concluding the hearing : October 31st, 2019
Date of pronouncing the order : October 31st, 2019
O R D E R
Per J. Sudhakar Reddy, AM :-
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 2, Kolkata, (hereinafter the "ld.CIT(A)"), passed u/s. 250 of the Income Tax Act, 1961 (the 'Act'), dt. 04/04/2019, for the Assessment Year 2010-11.
2. At the outset we find that there is a delay of 6 (six) days in filing of this appeal. After perusing the petition for condonation, we are convinced that the assessee was prevented by sufficient cause from filing the appeal on time. Hence the delay is condoned and the appeal is admitted.
3. None appeared on behalf of the assessee despite issue of notice by RPAD. 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 find that the ld. CIT(A) has 2 I.T.A. No. 1449/Kol/2019 Assessment Year: 2010-11 M/s. Chanakya Finvest Pvt. Ltd not disposed off the case on merit merits.
s. 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.
5. In the result, appeal of assessee is allo allowed wed for statistical purposes.
Kolkata, the 31st day of October, 2019.
Sd/- Sd/-
[Aby T. Varkey] [J.
J. Sudhakar Reddy]
Judicial Member Accountant Member
Dated : 31.10.2019
{SC SPS}
Copy
opy of the order forwarded to:
1. M/s. Chanakya Finvest Pvt. Ltd C/o. Salarpuria Jajodia & Co.
7, C.R. Avenue 3rd Floor Kolkata
2. Income Tax Officer, Ward-6(1), 6(1), Kolkata
3. CIT(A)-
4. CIT- ,
5. CIT(DR), Kolkata Benches, Kolkata.
True copy By order Assistant Registrar ITAT, Kolkata Benches