Sri Sagarmal Mall, Kolkata V. ACIT, CIR-32, KOLKATA, Kolkata

ITA 132/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1074 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 01-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: J DAS

Judgement Text

1 ITA NO.132/KOL/2016 SAGARMAL MALL., AY 2010-11 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE .., /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 132/KOL/2016 ASSESSMENT YEAR: 2010-11 SHRI SAGARMAL MALL (PAN: AFBMP5218C) VS. ASSISTANT COMMISSIONER OF INCOME- TAX, CIRCLE-32, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 09.10.2017 DATE OF PRONOUNCEMENT 08.11.2017 FOR THE APPELLANT SHRI J. DAS, ADVOCATE FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-9, KOLKATA DATED 14.01.2016 FOR AY 2010-11. 2. ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER OF LD. CIT(A) IN PASSING EX PARTE ORDER WITHOUT GOING INTO THE MERITS OF THE CASE. HE NCE, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE EX PARTE ORDER PASSED BY THE AO MAY BE SET ASIDE. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE LD. CIT(A). 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND GONE THR OUGH THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAVE PERUSED THE ORDER OF THE LD. CIT( A). WE FIND THAT THE LD. CIT(A) HAS PASSED A VERY CRYPTIC AND NON-SPEAKING ORDER. THER EFORE, WE SET ASIDE THE EX PARTE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO HIS FILE T O ADJUDICATE THE MATTER AFRESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNI TY OF BEING HEARD TO THE ASSESSEE. WE 2 ITA NO.132/KOL/2016 SAGARMAL MALL., AY 2010-11 ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD. C IT(A) AND TO COOPERATE IN THE APPELLATE PROCEEDINGS. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 8 TH NOVEMBER, 2017 SD/- SD/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 8 TH NOVEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI SAGARMAL MALL, C/O V. N. PUROHI T & CO., CHARTERED ACCOUNTANTS, DIAMOND CHAMBERS, UNIT-III, 4 TH FLOOR, SUIT NO. 4G, 4, CHOWRINGHEE LANE, KOLKATA-16. 2 RESPONDENT ACIT, CIRCLE-32, KOLKATA. 3. THE CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY