Aforeserve. Com Limited, Kolkata V. JCIT(OSD), Circle - 2(1), Kolkata , Kolkata

ITA 1137/KOL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4227 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 24-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: JUGUL KISHOR GULARI
• Keywords: Transfer pricing
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM /I.T.A NO.1137/KOL/2018 ( [ [ / ASSESSMENT YEAR: 2012-13) AFORESERVE.COM LTD. 35 FIRST FLOOR C R AVENUE KOLKATA 700012. VS. JCIT(OSD), CIRCLE-2(1), KOLKATA. ./ ./PAN/GIR NO.: AADCA8568P (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI JUGUL KISHOR GULARI, CA RESPONDENT BY : SHRI VIJAY SHANKAR, CIT / DATE OF HEARING : 26/02/2020 /DATE OF PRONOUNCEMENT : 28/02/2020 / O R D E R PER SHRI S. S. GODARA: THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATAS ORDER DATED 28.03.2018 IN CASE NO.201354591150616/CIT(A)-1/CIR-2(1)/KOL./17-18 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE CIT(A)S LOWER APPELLATE ORDER AFFIRMING ASSESSING OFFICERS ACTION DISALLOWING/ADDING VARIOUS HEADS OF EXPENDITURE AS WELL AS ARMS LENGTH PRICE ADJUSTMENT OF RS.1,24,37,641/-, HAS BEEN PASSED EX PARTE WITHOUT DEALING WITH MERITS THEREOF. LEARNED CIT-DR VEHEMENTLY CONTENDS THAT THE ASSESSEE FILED REPEATED ADJOURNMENTS FOR 14.03.2018, 21.03.2018 AND 27.03.2018 AND THEREFORE, THE CIT(A)S ACTION IS VERY MUCH JUSTIFIABLE. HE FAILS TO DISPUTE THAT THESE THREE ADJOURNMENTS INVOLVE A TIME GAP OF LESS THAN A MONTH I.T.A NO.1137/KOL/2018 AFORESERVE.COM LTD. PAGE | 2 WHICH DO NOT INDICATE ANY DILATORY TACTICS ADOPTED AT THE ASSESSEES BEHEST. AS ALREADY INDICATED, THE FACT ALSO REMAINS THAT THE CIT(A) HAS NOT PASSED ITS LOWER APPELLATE ORDER AFTER FRAMING POINTS OF DETERMINATION FOLLOWED BY A DETAILED ADJUDICATION U/S 250(6) OF THE ACT. WE THEREFORE DEEM IT APPROPRIATE TO RESTORE ALL THE INSTANT ISSUES BACK TO THE CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. THE ASSESSEE OR ITS AUTHORIZED REPRESENTATIVE IS DIRECTED TO APPEAR BEFORE THE CIT(A) ON OR BEFORE 31.07.20. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28.02.2020. SD/- ( A. L. SAINI ) SD/- (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER /KOLKATA; / DATE: 28/02/2020 RS / COPY OF THE ORDER FORWARDED TO : TRUE COPY BY ORDER ASSISTANT REGISTRAR, I.T.A.T, KOLKATA BENCHES, KOLKATA . 1. THE APPELLANT - AFORESERVE.COM LTD. 2. THE RESPONDENT- JCIT(OSD), CIRCLE-2(1), KOLKATA. 3. ( ) / THE CIT(A), KOLKATA [SENT THROUGH EMAIL] 4. / CIT 5. , , / DR, ITAT, KOLKATA [SENT THROUGH EMAIL] 6. [ / GUARD FILE.