M/s Lighthouse Marketing Pvt. Ltd., Kolkata V. ITO, WD-1(4), KOLKATA, Kolkata

ITA 1355/KOL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5065 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-11-2015
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.1355/KOL/2015 ASSESSMENT YEAR: 2008-09 M/S. LIGHTHOUSE MARKETING (P) LTD. VS. INCOME-TA X OFFICER, WD-1(4), KOLKATA (PAN: AAACL8946P) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 22.02.2016 DATE OF PRONOUNCEMENT: 22.02.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI RAJAT KUMAR KUREEL, JCI T, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-5, KOLKATA VIDE APPEAL NO. 152/CIT(A)-5/W-1(4)/09-10/14-15 DATED 26.08.2015. 2. THE FIRST ISSUE IN THIS APPEAL OF ASSESSEE IS A GAINST THE ORDER OF CIT(A) CONFIRMING THE ACTION OF AO IN MAKING ADJUSTMENT U/S. 143(1) OF TH E ACT. 3. I HAVE HEARD LD. SR. DR AND GONE THROUGH FACTS A ND CIRCUMSTANCES OF THE CASE. I FIND THAT THIS ISSUE WAS NOT ADJUDICATED BY CIT(A) AND MOREOV ER, ON MERITS ALSO HE HAS NOT PASSED A SPEAKING ORDER. ACCORDING TO ASSESSEE BEFORE CIT(A ) THAT THE JURISDICTION U/S. 143(1) OF THE ACT FOR MAKING ADJUSTMENT IS LIMITED ONLY BUT THIS ISSU E WAS NOT ADJUDICATED BY CIT(A). HENCE, THE ORDER OF CIT(A) IS SET ASIDE AND MATTER IS REMANDED BACK TO HIM FOR FRESH ADJUDICATION AND TO PASS A SPEAKING ORDER AFTER TAKING INTO CONSIDERATI ON OF ALL FACTS. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (MAHAVIR SINGH) ` JUDICIAL MEMBER DATED : 22ND FEBRUARY, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. LIGHTHOUSE MARKETING (P) LTD., C/O SALARPURIA JAJODIA & CO., 7, C. R. AVENUE, KOLKATA-700 072 2. RESPONDENT ITO, WD-1(4), KOLKATA. 3. CIT(A) , KOLKATA 4. CIT , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .