M/s. Narmada Trexim Pvt. Ltd., Kolkata V. ITO, Ward - 9(4), Kolkata, Kolkata

ITA 1320/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4223 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 14-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI P.M. JAGTAP, VICE-PRESIDENT & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] I.T.A. NO. 1320/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. NARMADA TREXIM PVT. LTD........................................................................APPELLANT 40/3, STRAND ROAD 5 TH FLOOR ROOM NO.: 34 KOLKATA 700 001 [PAN : AABCN 6495 N] INCOME TAX OFFICER, WARD-9(4), KOLKATA................................................. RESPONDENT APPEARANCES BY: SHRI MIRAJ D. SHAH, A/R, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SHANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 5 TH , 2019 DATE OF PRONOUNCING THE ORDER : MARCH 13 TH , 2019 O R D E R PER S.S. VISWANETHRA RAVI, JM :- THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 12, KOLKATA, (HEREINAFTER THE LD. CIT (A)), DT. 31/03/2017, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), RELATING TO THE ASSESSMENT YEAR 2012-13, WHEREIN HE CONFIRMED THE ORDER OF THE ASSESSING OFFICER EX-PARTE THE ASSESSEE. 2. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. 3. THE CONTENTION OF THE LD. A/R WAS THAT THE APPEAL WAS INITIALLY FILED BEFORE THE LD. CIT(A)-3, KOLKATA, HAVING JURISDICTION. THEREAFTER IT HAS BEEN TRANSFERRED TO THE FILE OF THE LD. CIT(A)-12, KOLKATA. DURING THE COURSE OF FIRST APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A)-12, THE ACCOUNTANT WAS NOT WELL ON THE DATE OF HEARING FIXED BY THE LD. CIT(A) AND IN THE HIS ABSENCE, THE LD. CIT(A) DECIDED AGAINST THE ASSESSEE CONFIRMING THE ORDER OF THE ASSESSING OFFICER AND PLEADED FOR RESTORATION OF APPEAL TO THE FILE OF THE LD. CIT(A) FOR HIS FRESH CONSIDERATION. THE LD. A/R PLACED ON RECORD, AN AFFIDAVIT DT. 04/03/2019, DEPOSED BY THE AUTHORIZED REPRESENTATIVE STATING HIS ILLNESS DURING THE ABOVE DATE OF HEARING IN FIRST APPELLATE PROCEEDINGS. 2 I.T.A. NO. 1320/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. NARMADA TREXIM PVT. LTD THE LD. D/R DID NOT REPORT OBJECTION IN REMANDING THE FILE TO THE LD. CIT(A). THEREFORE, TAKING INTO CONSIDERATION AND THE FACTS AND CIRCUMSTANCES OF THE CASE, ISSUES RAISED AND SUBMISSIONS OF THE LD. A/R AND LD. D/R, WE DEEM IT PROPER TO REMAND THE MATTER TO THE FILE OF THE LD. CIT(A) FOR HIS FRESH CONSIDERATION. THE ASSESSEE IS AT LIBERTY TO FILE NECESSARY EVIDENCES/DETAILS, IF ANY, IN SUPPORT OF HIS CLAIMS. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 13 TH DAY OF MARCH, 2019. SD/- SD/- [P.M. JAGTAP] [ S.S. VISWANETHRA RAVI ] VICE PRESIDENT JUDICIAL MEMBER DATED :13.03.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. M/S. NARMADA TREXIM PVT. LTD 40/3, STRAND ROAD 5 TH FLOOR ROOM NO.: 34 KOLKATA 700 001 2. INCOME TAX OFFICER, WARD-9(4), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 I.T.A. NO. 1320/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. NARMADA TREXIM PVT. LTD