Ingwenya Mineral Operations Pvt. Ltd., , Bengaluru V. ITO, Ward - 1(1), Kolkata , Kolkata

ITA 1170/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1344 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1170/KOL/2018 (ASSESSMENT YEAR-2013-14) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.03.2018 PASSED BY CIT(A)-1, KOLKATA FOR AY 2013-14 U/S 144 OF THE INCOME TAX ACT, 1961 (IN SHORT ACT). 2. HEARD BOTH PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE LD.AR IS THAT THE ASSESSEE SHIFTED HIS REGISTERED OFFICE FROM THE STATE OF WEST BENGAL TO THE STATE OF KARNATAKA AND THOUGH IT WAS CONVEYED TO BOTH THE AUTHORITIES BELOW AND DID NOT CONSIDER THE SAME IN RIGHT PROSPECTIVE. HE REFERS TO PAGE NO.88 & 89 OF THE PAPER BOOK WHICH CLEARLY SHOWS THAT THE OFFICE OF AO AND THE CIT(A) ACKNOWLEDGED THE SAID FACT OF SHIFTING OF REGISTERED OFFICE OF ASSESSEE TO STATE OF KARNATAKA. IN VIEW OF THE SAME AND TAKING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF AO FOR HIS CONSIDERATION TO TRANSFER THE FILES ETC. TO THE STATE OF KARNATAKA HAVING INGWENYA MINERAL OPERATIONS PVT.LTD., 209/12, 7 TH CROSS, SBM COLONY, BANASHANKARI, KARNATKA-560050. P AN-AACCI3216M VS ITO, WARD-1(1), KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY SH. PRAKASH HEGDGE, CA RESPONDENT BY SH. RADHEYSHYAM, CIT DR & SH.SHANKAR HALDER, JCIT DATE OF HEARING 28.02 .2019 DATE OF PRONOUNCEMENT 15.03.2019 ITA NO.1170/KOL/2018 (ASSESSMENT YEAR-2013-14) PAGE | 2 JURISDICTION. THE ASSESSEE IS DIRECTED TO PLACE THE RELEVANT EVIDENCES BEFORE THE AO SEEKING SUCH TRANSFER. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 15.03.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- INGWENYA MINERAL OPERATIONS PVT.LTD., 209/12, 7 TH CROSS, SBM COLONY, BANASHANKARI, KARNATKA-560050. 2. RESPONDENT- ITO, WARD-1(1), KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA