I.T.O.,Ward-47(1), Kolkata V. Gloster Jute Mills Ltd.Employees Provident Fund, Howrah

ITA 1059/KOL/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6088 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2020
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 10-09-2020
• Assessment Year: 2016-2017
• Appeal Filed On: 07-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 250; 251

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA A BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER & SRI S.S. GODARA, HONBLE JUDICIAL MEMBER) [VIRTUAL COURT HEARING] ITA NO. 1059/KOL/2019 ASSESSMENT YEAR: 2016-17 INCOME TAX OFFICER, WARD-47(1), KOLKATA............................ APPELLANT VS. GLOSTER JUTE MILLS LTD. EMPLOYEES PROVIDENT FUND......RESPONDENT BAURIA FORT GLOSTER BAURIA HOWRAH 711 310 [PAN : AAATG 4908 R] APPEARANCES BY: SHRI DHRUBAJYOTI RAY, JCIT, D/R, APPEARING ON BEHALF OF THE REVENUE. SHRI AMIT GUPTA & SHRI BHARAT JAIN, APPEARED ON BEHALF OF THE ASSESSEE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 10 TH , 2020 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 23 RD , 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)- 14, KOLKATA, (HEREINAFTER THE LD. CIT (A)), DT. 26/02/2019, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), RELATING TO THE ASSESSMENT YEAR 2016-17. 2. THE LD. D/R SUBMITTED THAT THE LD. CIT(A) HAS SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER THOUGH THE LD. CIT(A) HAS NO SUCH POWER UNDER THE ACT AFTER AMENDMENT TO THE SECTION 251 OF THE ACT W.E.F. 01/06/2001 BY THE FINANCE ACT, 2001 . ON A SUGGESTION FROM THE BENCH, THE LD. D/R AGREED THAT THE BENCH MAY SET ASIDE THE ISSUE TO THE FILE OF THE ASSESSING OFFICER, FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE LD. COUNSEL FOR THE ASSESSEE, THOUGH NO LEAVING HIS GROUNDS, AGREED TO THE CONTENTIONS OF THE LD. D/R. 3. IN VIEW OF THE ABOVE DISCUSSION, WE SET ASIDE THE ENTIRE ISSUE TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION THAT ADEQUATE OPPORTUNITY BE GIVEN TO THE ASSESSEE AND A FRESH ORDER HAS TO BE PASSED IN ACCORDANCE WITH LAW AFTER VERIFICATION. THE LAW AS EXPLAINED BY THE LD. CIT(A) HAS TO BE FOLLOWED BY THE ASSESSING OFFICER. 4. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 23 RD DAY OF SEPTEMBER, 2020. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 23.09.2020 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. GLOSTER JUTE MILLS LTD. EMPLOYEES PROVIDENT FUND BAURIA FORT GLOSTER BAURIA HOWRAH 711 310 2. INCOME TAX OFFICER, WARD- 47(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 GLOSTER JUTE MILLS LTD. EMPLOYEES PROVIDENT FUND EMPLOYEES PROVIDENT FUND 47(1), KOLKATA KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 1059/KOL/2019 ASSESSMENT YEAR: 2016-17 GLOSTER JUTE MILLS LTD. EMPLOYEES PROVIDENT FUND TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES