Angel Infrabuild Private Limited, Kolkata V. ITO, Ward - 1(1), Kolkata, Kolkata

ITA 1308/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1366 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 02-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M GHOSH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1308/KOL/2017 (ASSESSMENT YEAR 2012-13) APPELLANT BY NONE RESPONDENT BY SMT. M.GHOSH, SR.DR DATE OF HEARING 05.09.2018 DATE OF PRONOUNCEMENT 07.09.2018 ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 28.02.2017 PASSED BY CIT(A)-9, KOLKATA FOR AY 2012-013 WHEREIN HE DISMISSED THE GROUNDS OF APPEAL FILED BY THE ASSESSEE EX-PARTE. 2. WHEN THE MATTER WAS CALLED, NO ONE REPRESENTING THE ASSESSEE APPEARED NOR ANY APPLICATION FILED ON BEHALF OF THE ASSESSEE SEEKING ADJOURNMENT. HOWEVER, ON PERUSAL OF THE RECORD, IT IS NOTED THAT NO APPEARANCE WAS PUT UP BEFORE LD.CIT(A) IN FIRST APPELLATE PROCEEDINGS. THEREFORE, IT SHOWS THAT NO OPPORTUNITY WAS AVAILABLE TO THE ASSESSEE. THUS, WE PROCEED TO DISPOSE OF THE APPEAL EX-PARTE AND WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION. THE ASSESSEE IS LIBERTY TO FILE ALL EVIDENCES IN SUPPORT OF ITS CONTENTIONS AND CLAIMS. THEREFORE, GROUNDS RAISED BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 07.09.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 07.09.2018 *AMIT KUMAR* M/S. ANGEL INFRABUILD PVT.LTD., 23B, N.S.ROAD, 1 ST FLOOR, ROOM NO.115, KOLKATA-700001. PAN-AAJCA7353G VS ITO, WARD-1(1), AAYAKAR BHAWAN, P-3, CHOWRINGHEE SQUARE, KOLKATA-700069. (APPELLANT) (RESPONDENT) ITA NO.1260/KOL/2017 (ASSESSMENT YEAR 2012-13) PAGE | 2 COPY FORWARDED TO: 1. APPELLANT- M/S. ANGEL INFRABUILD PVT.LTD., 23B, N.S.ROAD, 1 ST FLOOR, ROOM NO.115, KOLKATA-700001. 2. RESPONDENT- ITO, WARD-1(1), AAYAKAR BHAWAN, P-3, CHOWRINGHEE SQUARE, KOLKATA-700069. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA