Woodstick Barter Pvt. Ltd., , Howrah V. ITO, Ward - 13(4), Kolkata, Kolkata

ITA 1336/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3342 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MD USMAN CIT LD
• Keywords: Principle of natural justice

Judgement Text

1 ITA NO . 1336/KOL/2017 WOODSTICK BARTER P.LTD THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA BEFORE: SHRI J. S UDHAKAR REDDY , ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO. 1336 /KOL/2017 A.Y 2012 - 13 WOODSTICK BARTER PVT. LTD VS. INCOME - TAX OFFICER PAN: AABCW - 2168B WARD 13(4), KOLKATA [APPELLANT] [RESPONDENT] FOR THE APPELLANT : NONE APPEARED FOR THE RESPONDENT : MD. USMAN, CIT, LD.DR DATE OF HEARING : 16 - 07 - 2018 DA TE OF PRONOUNCEMENT : 24 - 08 - 201 8 ORDER SHRI S.S. VISWANETHRA RAVI TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 17 - 10 - 2016 PASSED BY THE COMMISSIONER OF INCOME TAX ( APPEALS) - 5, KOLKATA FOR THE A.Y 2012 - 13 , WHEREIN HE CONFIRMED THE ADDITIONS EX PARTE . 2. AFTER HEARING THE LD. DR AND ON PERUS AL OF THE RECORD, THE CIT - A ISSUED NOTICE DT. 19 - 07 - 2016 TO THE ASSESSE INTIMATING THE DATE OF HEARING ON 24 - 08 - 2016. BUT, HOWEVER, SAID NOTICE RETURNED BY POSTAL AUTHORITY . AGAIN CIT - A ISSUED ANOTHER NOTICE DT. 21 - 09 - 2016 F IXING THE HEARING ON 05 - 10 - 2016, WHICH WAS ALSO RETURNED BY POSTAL AUTHORITY WITH A COMMENT NOT KNOWN AND THE CIT - A CONFIRMED THE ADDITIONS MADE BY AO EX PARTE. BEFORE US NONE APPEARED ON BEHALF OF ASSESSE E . THEREFORE, TA KING INTO CONSIDERATION THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF NATURAL JUSTICE, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUES TO THE FILE OF CIT - A FOR HIS CONSIDERATION. THE ASSESSE IS ALSO DIRECTED TO CO - OPERATE THE CIT - A IN APP ELLATE PROCEEDINGS FOR SPEEDY DISPOSAL AND LIBERTY TO FILE 2 ITA NO . 1336/KOL/2017 WOODSTICK BARTER P.LTD EVIDENCES/EXPLANATION S , IF ANY, TO SUBSTANTIATE ITS CLAIM AND CONTENTION. THUS, GROUNDS RAISED BY THE ASSESSE ARE ALLOWED FOR STATISTICAL PURPOSE. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE . ORDER PRONOUNCED IN THE OPEN COURT ON 24 - 0 8 - 2018 SD/ - SD/ - J. S UDHAKAR REDDY S.S. VISWANETHRA RAVI ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 24 - 0 8 - 2018 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. A PPELLANT /ASSESSEE : M/S. WOODSTICK BARTER PVT. LTD 16 BRINDABAN CUTTA LANE, SALKIA, HOWRAH - 711106. 2 RESPONDENT /REVENUE : THE INCOME TAX OFFICER, WARD 13(4), 110 SHANTI PALLI, OPP: RUBY HOSPITAL, KASBA, EM BY - PASS, KOLKATA - 700107 (W.B). 3. CIT - A, KOLKATA 4 . 5. CIT - KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR.PS/H.O.O ITAT KOLKATA