Om Prakash Agarwala , Howrah V. JCIT, Range - 48, Kolkata , Kolkata

ITA 1397/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7302 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGUPTA

Judgement Text

ITA NO.1397/KOL/2018 SHRI OM PRAKASH AGRWALA A.Y.20 11-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.1397/KOL/2018 ASSESSMENT YEAR : 2011-12 SHRI OM PRAKASH AGARWALA -VERSUS- J.C.I.T., RA NGE-48, KOLKATA KOLKATA (PAN: ACVPA 7186 J) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: NONE FOR THE RESPONDENT: SHRI RAJA SENGUPTA, JCIT DATE OF HEARING : 01.10.2018 DATE OF PRONOUNCEMENT : 01.10.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-14, KOLKATA DATED 2 6.04.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A .Y. 2011-12. 2. THE ASSESSEE FILED AN APPLICATION FOR ADJOURNME NT. WE REJECTED THE SAME. 3. THE LD. CIT(A) HAS PASSED AN EX-PARTE ORDER. HE DID NOT CONSIDER THE APPEAL ON MERITS. 4. HENCE WE RESTORE THIS MATTER TO THE FILE OF CIT (A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. THE ASSESSEE IS DIRECTED TO CO -OPERATE WITH CIT(A) FOR DISPOSAL OF THE APPEAL. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSES. O RDER PRONOUNCED IN THE COURT ON 01.10.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 01.10.2018. [RG SR.PS] ITA NO.1397/KOL/2018 SHRI OM PRAKASH AGRWALA A.Y.20 11-12 2 COPY OF THE ORDER FORWARDED TO: 1.SHRI OM PRAKASH AGARWALA, 80, JAY NARAYAN SANTRA LANE, BLOCK-B, 1 ST FLOOR, HOWRAH-711101. 2. J.C.I.T., RANGE-48, KOLKATA. 3. C.I.T.(A)- 14, KOLKATA 4. C.I.T-16, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES